ORAL ORDER

(PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA)

1. Heard learned advocate Mr.Parth P.Rachchh for learned advocate Mr.Paresh M.Dave for the petitioner.

2. This reference is arising out of the of the Appeal Nos.3300 and 3301/99/B and E/3386/98/B of Customs Excise & Service Tax Appellate Tribunal (for short ‘the Tribunal’) by Reference Order No.1/04-B. The Tribunal has forwarded the statement of case by framing the following questions of law:

“i) Whether Heading No. 34.03 of the First Schedule to the Central Excise Tariff Act, 1985 covers two products namely (i) lubricating preparations and (ii) preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials as held by the Appellate Tribunal; or Heading No. 34.03 of the Tariff covers only lubricating preparations which might be of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials?

(ii) Is the Appellate Tribunal right in denying benefit of Notification No. 12/94-CE dated 1.3.1994 as amended by Notification No. 14/95-CE dated 16.3.1995 to the applicant for the product in question?”

3. Learned advocate Mr.Rachchh submitted tha