1. Aeroshell Fluid 41 being primarily hydraulic liquid and its function as lubricating oil being secondary, is classifiable under H. 27.10(1) of the CTA, 1975. Aeroshell Fluid 3 is a blended preparation of lubricating oil and used in the lubrication of certain aircraft mechanisms and instruments. The product is classifiable under H. 27.10(8) of C.T.A. (Calcutta C.H.T. Public Notice No. 29/1980 dt. 6.3.1980—1980 CenCus 208B).
2. Paraffin Rubber Plasticiser "WITPLA" is assessable under H. 27.10(1). 1986 (8) ECR 77C.
3. Orimulsion Classification of product with trade name "Orimulsion"—The product would merit classification under SH. 2714.90. MF (DR) (Tariff Unit) Circular No. 68/99-Cus. F. No. 528/70/99-Cus (TU) dt. 5.10.1999. 1999 (84) ECR 71C.