1980 (12) TMI 187

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....onsidered the submissions in the revision application and those put forth at the time of personal hearing. 2. The facts of the case are that the petitioners manufacture a type of oil called "Salt Flushing Oil". This oil has been classified by the Appellate Collector under Tariff Item 11B, Central Excise Tariff which item covered "blended lubricating oil and greases". The petitioners have c....