Case Laws
Coal tar distilled phenol (hydrated). - See under CHAPTER 29.
CRC anti-corrosive agent. - See under CHAPTER 38.
Liquid Paraffin is not lubricating oil hence it is classifiable under Heading 2710.00 of Customs Tariff Act, 1975 read with Entry 27.10 (x) of Notification No. 115/86-Cus., dated 17-2-1986. - Pacific Exports v. Collector of Customs - 1990 (45) E.L.T. 651 (Tribunal).
Lubricating oils - Gredag ML-12 glass Mould Lubricant and Cildag Colloidal graphite in oil are lubricating oils classifiable under sub-heading 2710.60, and not 2710.90, of CTA 1975 and exempt from auxiliary duty under Notification No. 112/87-Cus. - Collector v. Empire Industries Ltd. - 1990 (50) E.L.T. 426 (Tribunal).