Classification of wetting agents as surface-active preparations permits exemption under central excise notification when prescribed conditions met. Wetting agents used captively in textile yarn manufacture exhibit surface-active properties and are used during roving and yarn formation to prevent hairy fibres. The Chemical Examiner and the South Zone Tariff Conference concluded these wetting agents are surface-active preparations and not finishing agents, and therefore fall under the chapter for surface-active preparations and may qualify for exemption under the relevant central excise notification if they fulfil prescribed conditions. Classification of binding agents is under further examination.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Classification of wetting agents as surface-active preparations permits exemption under central excise notification when prescribed conditions met.
Wetting agents used captively in textile yarn manufacture exhibit surface-active properties and are used during roving and yarn formation to prevent hairy fibres. The Chemical Examiner and the South Zone Tariff Conference concluded these wetting agents are surface-active preparations and not finishing agents, and therefore fall under the chapter for surface-active preparations and may qualify for exemption under the relevant central excise notification if they fulfil prescribed conditions. Classification of binding agents is under further examination.
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