Nulon India Ltd. vs Commissioner Of C. Ex., Meerut

The Supreme Court upheld the Tribunal's classification of the products under Heading 3811.00 of the Central Excise Tariff, confirming that the products in question are additives and not lubricating oils as defined under Heading 2710. The Court modified the Commissioner's order regarding the demand for coolant, stating that since there was no wilful suppression, the demand should also be confirmed for the coolant for a period of six months. The appeal was dismissed except for this modification.