Tariff classification of fatty alcohols under heading 15.08/13 secured exemption from additional countervailing duty.

Fatty alcohols, namely hexyl alcohol and lauryl alcohol, were treated as classifiable under heading 15.08/13 of the Customs Tariff Act, 1975. On that classification, they fell within Customs Notification No. 48/79 and were entitled to exemption from additional countervailing duty. The present matters were covered by the Tribunal's earlier ruling on the same products, which had already accepted the same tariff classification after considering the rival contentions. The appeals accordingly succeeded for the assessee.

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Issues: Whether fatty alcohols, namely hexyl alcohol and lauryl alcohol, were classifiable under heading 15.08/13 of the First Schedule to the Customs Tariff Act, 1975 and therefore eligible for the exemption under Customs Notification No. 48/79 dated 1-3-1979 from additional countervailing duty.

Analysis: The matter was governed by the earlier decision of the Tribunal on the same products, in which it had already been held, after considering the rival contentions, that fatty alcohols fell under heading 15.08/13 of the Customs Tariff Schedule. On that classification, the goods were held to be entitled to the benefit of the exemption notification relieving them from additional countervailing duty. The present appeals were stated to be covered by that earlier ratio.

Conclusion: The goods were held classifiable under heading 15.08/13 and entitled to the notification exemption, with the result that the appeals succeeded in favour of the assessee.

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