Section 2(b) in The Lubricating Oils And Greases (Processing, Supply and Distribution Regulation) Order, 1987
(b)"lubricating oils and greases" shall have the meaning assigned to them in item number 11-A of the First Schedule to the Central Excise and Salt Act, 1944 (1 of 1944) and shall include any speciality oil falling under item number 68 of that Schedule;
