Supreme Court · 2005 INSC 108 · Decided 25 February 2005
M/S. Castrol India LTD. v. Commissioner of Central Excise, Calcutta-I
- Court
- Supreme Court of India
- Citation
- 2005 INSC 108 · [2005] 2 S.C.R. 414
- Case number
- CIVIL APPEAL No. 6289/1999
- Decided
- 25 February 2005
- Bench
- RUMA PAL, ARIJIT PASAYAT, C.K. THAKKER (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 3, 5A(4)
Headnote
INDIA LTD. v. COMMISSIONER OF CENTRAL EXCISE, CALCUTTA-I FEBRUARY 25, 2005 B [RUMA PAL, ARIJIT PASAYAT AND C.K. THAKKER, JJ.J Central Excise Act, 1944-Sections 3 and 5A(4)-Assessee manufacturing blended lubricating oil having flash point below 94"C and classifying it under heading only to the lubricating oils falling under heading 2710. 60 and lubricating oil with flash point below 94"C ceases to be lubricating oil falling under heading 2710.60 but under heading 2710.99 - Sustainability of-Held: Under the D Notification lubricating oil was exempted without
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