Law: Central Excise Act, (I of 1944)

Section: 12A,

Law: Central Excise Rules, 1944

Section: ChapterX

THIS JUDGMENT DELIVERED BY: ZIA PERVEZ, JUSTICE:------------- Plaintiff, Hammad Lubricants, filed this suit for declaration and perpetual injunction with the following prayer: "(a) 'Declare that the lubricating oil manufactured by the plaintiff by using lube base oil manufactured in local refinery as stipulated in S.R.O 455(I)/96, dated 13-6-1996 is exempt from Central Excise Duty. (b) Grant permanent injunction prohibiting the defendants jointly and/or severally through their agents/officers from compelling the plaintiff to pay any (sic) oil manufactured from base oil from local refinery as stipulated under S.R.O. 455(I)/96, or otherwise and from taking any adverse action against the plaintiff directly or indirectly in any manner whatsoever for recovery thereof including interference and hindrance in the lawful conduct of plaintiff's business by any means whatsoever or interfering with its licence/bond. (c) Any other relief which this Hon'ble Court deems just and proper in the circumstances of the case. 2. Brief facts of the case are that the plaintiff, a sole proprietorship concern, is carrying on business of lubricants and is operating a blending and reclamation plant. The plaintiff manufactures lubricating oil through blending of lube base oil and through blending lube base oil with reclaimed oil. The lubricating oil, thus manufactured, is dispatched in packs of various small sizes or in bulk through trucks. The plaintiff claims that under Notification S.R.O. No. 455(I)/96, dated 13-6-1996 the products Manufactured by it are exempt from payment of Central. Excise Duty. Paragraph 5 of the plaint reads as under: "(5) That the relevant part of the Harmonized Customs Import Tariff provides as follows: Lubricating oil, i.e. Oil such as is not ordinarily used for any other purpose than lubrication, which has flash point at or above 200F by Abel's Close Test: 2710.0081 In packs not exceeding 10 litres. 2710.0082 In packs exceeding 10 litres. 3. Paragraph 6 of the plaint, which is relevant for resolving the main and sole question, whether Central Excise Duty is leviable on the goods manufactured by the plaintiff, reads as under:- "(6) That in exercise of power…

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