https://www.taxtmi.com/caselaws?id=72694 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. en-us Mon, 05 Jan 1987 00:00:00 +0530 Tue, 24 May 2011 13:33:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72694 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. Case-Laws Central Excise Mon, 05 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72694