Light or Heavy liquid paraffin couldn't be considered as lubricating oils or lubricating preparations: SC

GST/Excise & Customs: Where assessee was trading in 'Light Liquid Peraffin' and 'Heavy Liquid Peraffin' and Tribunal held that said products could not be considered as either lubricating oils or lubricating preparations and Note 4 of Chapter 27 of Central Excise Tariff Act would not be applicable to said goods, appeal filed against impugned order was dismissed

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