Light or Heavy liquid paraffin couldn’t be considered as lubricating oils or lubricating preparations

No Comments

The Supreme Court of India in the case of CCE, Jaipur-I vs. Kent Chemicals (P.) Ltd. stated that the said product ‘Light Liquid Peraffin’ and ‘Heavy Liquid Peraffin’ could not be considered as either lubricating oils or lubricating preparations and Note 4 of Chapter 27 of Central Excise Tariff Act,1985 would not be applicable to the said goods, appeal filed against impugned order was dismissed.

Citation: [2018] 96 taxmann.com 178 (SC)