M/S. Castrol India Limited vs Commissioner Of Central Excise, ...

The Supreme Court addressed the classification of 'Super TT', a blended lubricating oil, under the Customs Tariff Act, 1985, specifically regarding Heading 2710.60 and sub-heading 2710.99. The Court held that the Exemption Notification No. 120/84-CE applies to all lubricating oils, not just those classified under a specific tariff entry, thereby ruling in favor of the appellant. The judgment clarified the interpretation of exemption notifications in relation to product classification, emphasizing that the benefit cannot be restricted based on flash point criteria.