CCl₄ is neither a Lewis acid nor a Lewis base.
Lewis base donates electron pair toward the Lewis acid. CCl₄ molecule does not have lone pair of electrons, so that it is not a Lewis base. On the other hand, the central C atom of CCl₄ has completed the octet. As C atom cannot expand octet, it cannot accept electron pair, so that it is not a Lewis acid.
CCl4 neither accepts nor donates electrons, so it is neither a Lewis acid nor a Lewis base.
It’s a Star Wars droid.
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