Case Laws
Rubber Reclaiming Agent JACET - 350 used as de-vulcanising agent in process of reclaiming of rubber from old mixed rubber scrap and distinct from plasticisers is classifiable as 'Lubricating Preparation' under sub-heading 3403.19 of Customs Tariff Act, 1975.- Collector v. Miracle Rubber (P) Ltd. - 1995 (80) E.L.T. 400 (Tribunal).
Silicon Spray Toshiba TGS - 6007 for polyester staple fibre plant, being in the category of 'lubricating preparations' is classifiable under Heading 34.03 of Customs Tariff Act, 1975 and eligible for benefit of Notification No. 136/86-Cus. as amended. - J.K.Synthetics Ltd. v. Collector - 1992 (62) E.L.T.41 (Tribunal).
Zelec HK (Spin finish oil) is classifiable under sub-heading 3403.91 of the Customs Tariff Act, 1975 and not under sub-heading 3402.19 ibid. - In Re : Bongaigaon Refinery and Petrochemicals Ltd. - 1998 (101) E.L.T.223 (Commr. Appl.).