https://www.taxtmi.com/caselaws?id=74366 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. en-us Mon, 16 Feb 1987 00:00:00 +0530 Wed, 08 Jun 2011 14:24:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74366 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. Case-Laws Customs Mon, 16 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74366