M/S. CASTROL INDIA LTD. vs COMNR. OF CENTRAL EXCISE, CALCUTTA-I

The Supreme Court examined the classification of 'Super TT' lubricating oil under the Customs Tariff Act, 1985, specifically addressing the applicability of Exemption Notification No.120/84-CE. The Court held that the classification of lubricating oils should not be restricted solely to those with a flash point above 94°C, affirming that the exemption applies to all lubricating oils regardless of their specific tariff entry. The Court upheld the decision of the CEGAT, confirming the demand for duty against the appellant.