2008 (1) TMI 217

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....ed by the department represented today by ld. JCDR.  No representation for the respondents despite notice, nor any request of theirs for adjournment. 2. During Oct"95 to March"96, the respondents had availed themselves of the benefit of concessional rate of duty under Notification No.12/94-CE dt. 1.3.94 as amended by Notification No.14/95-CE dt. 16.3.95 in respect of their products vi....

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....ing preparations under Heading 34.03 without any distinction between the above two categories. Hence the present appeal of the Revenue. 3. After examining the records and hearing ld. JCDR, who reiterated the grounds of the appeal, we have found that the Revenue"s case is far from convincing. According to the appellant, the description of goods under the tariff heading makes a distinction b....

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....cating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould release preparations based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70% or more by weight of petro....

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....note that the Tariff Entry mentioned against the description of goods (lubricating preparations) in the Notification is 3403.00. There is no such sub-heading mentioned under Heading 34.03 of the Tariff. Hence it can very well be presumed that sub-heading 3403.00 mentioned in the Notification represents the entire Heading (34.03).  In other words, the Notification does not distinguish between ....