Exemption for tanning agents denied where Formic Acid did not meet the notification's description.

Formic Acid was examined for exemption as a tanning agent under Notification No. 29/79-Cus., but an earlier Tribunal decision, accepted by both sides as governing, was applied to the dispute. On that reasoning, Formic Acid was not treated as a self basifying chrome tanning agent within the scope of the notification, so it did not satisfy the description required for exemption. The claim to exemption therefore failed and the appeal was dismissed. The stated principle is that where a commodity does not answer the description of the exempted tanning agent under the notification, exemption cannot be granted.

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Issues: Whether Formic Acid was a tanning agent eligible for exemption under Notification No. 29/79-Cus. dated 10-2-1979.

Analysis: The issue was covered by an earlier Tribunal decision accepted by both sides as governing the dispute. Applying that decision, Formic Acid was not treated as a self basifying chrome tanning agent within the scope of the exemption notification.

Conclusion: The claim to exemption failed and the appeal was dismissed.

Ratio Decidendi: Where the commodity does not answer the description of the exempted tanning agent under the notification, exemption cannot be granted.

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