https://www.taxtmi.com/caselaws?id=82995 Spin finish oil imported for synthetic filament yarn manufacture was treated as a lubricating preparation under Heading 34.03 because technical literature, expert opinions and the Chemical Examiner's report showed it was predominantly a lubricant that reduced friction and gave the goods their essential character. On that classification, the competing argument that it should be treated as a preparation for textile treatment did not survive. The analysis also relied on the HSN explanatory note and the composition of the product. The goods were therefore considered eligible for exemption under Notifications 136/86 and 51/86, and the appeals were rejected. en-us Fri, 21 May 1993 00:00:00 +0530 Fri, 08 Jul 2011 17:49:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82995 Spin finish oil imported for synthetic filament yarn manufacture was treated as a lubricating preparation under Heading 34.03 because technical literature, expert opinions and the Chemical Examiner's report showed it was predominantly a lubricant that reduced friction and gave the goods their essential character. On that classification, the competing argument that it should be treated as a preparation for textile treatment did not survive. The analysis also relied on the HSN explanatory note and the composition of the product. The goods were therefore considered eligible for exemption under Notifications 136/86 and 51/86, and the appeals were rejected. Case-Laws Customs Fri, 21 May 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82995