Tribunal orders re-examination of "Lomafinish 45" product classification, overturns Commissioner's decision.

The Tribunal allowed the appeal, ordering a re-examination of the product "Lomafinish 45" to determine its composition and use for a new decision. The Commissioner (Appeals) had concluded that the product was not a lubricating preparation but one used for oil or grease treatment of textiles, which the Tribunal found contradictory.

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The appeal considered whether "Lomafinish 45" is a textile lubricating preparation exempted by Notification 45/95. The Deputy Chief Chemist described the product as mainly organic surface active agent with a small amount of mineral oil. The Commissioner (Appeals) concluded that the product is not a lubricating preparation but one used for oil or grease treatment of textiles. The Tribunal found a contradiction in the reasoning and ordered a re-examination of the product's composition and use for a new decision. The appeal was allowed.

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