Classification of chlorinated wax turns on its character as a plasticiser, not the original wax entry.

Chlorinated wax was treated as a distinct commercial product after chlorination, because the material showed it functioned as a plasticiser rather than as wax. On that basis, it could not be forced back into Item 11-A of the Central Excise Tariff merely because ordinary waxes fall there. The cited wax decision did not assist the Revenue, as it did not establish that chlorinated wax retained wax classification once its character had changed. The product was instead to be classified according to its actual character under the appropriate entry, with the departmental trade notice pointing to Item 68. The assessee's classification contention therefore succeeded.

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Issues: Whether chlorinated wax remained classifiable under Item 11-A of the Central Excise Tariff and was liable to duty, or whether on chlorination it became a plasticiser classifiable under Item 68.

Analysis: The appeal proceeded on the basis that chlorination produced a new and distinct commercial product. The cited decision on waxes did not assist the Revenue, because it only established that waxes fall under Item 11-A and did not show that chlorinated wax, when conceded to function as a plasticiser, must still be treated as wax. The material before the Tribunal showed that the product acquired the character of a plasticiser, and plasticisers were not covered by Item 11-A; departmental trade notice also indicated classification under Item 68.

Conclusion: Chlorinated wax was not liable to duty again under Item 11-A and was not classifiable thereunder; the assessee's classification contention succeeded.

Ratio Decidendi: Where chlorination produces a distinct commercial product that functions as a plasticiser, it cannot be forced back into the wax entry for duty under Item 11-A, and must be classified according to its actual character under the appropriate tariff entry.

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