https://www.taxtmi.com/caselaws?id=88104 Scoured wool is treated as wool, not as a distinct excisable commodity liable to assessment under Tariff Item 68 of the Central Excise Tariff. The Tribunal applied its earlier view and a departmental circular explaining that scoured wool is wool from which grease has been removed by washing, and that the tariff description of wool or raw wool is wide enough to cover it. On that interpretation, scoured wool does not emerge as a separate product for classification under Tariff Item 68, so the assessee's classification position succeeds and the departmental appeal fails. en-us Fri, 26 Dec 1997 00:00:00 +0530 Thu, 15 Sep 2011 11:07:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88104 Scoured wool is treated as wool, not as a distinct excisable commodity liable to assessment under Tariff Item 68 of the Central Excise Tariff. The Tribunal applied its earlier view and a departmental circular explaining that scoured wool is wool from which grease has been removed by washing, and that the tariff description of wool or raw wool is wide enough to cover it. On that interpretation, scoured wool does not emerge as a separate product for classification under Tariff Item 68, so the assessee's classification position succeeds and the departmental appeal fails. Case-Laws Central Excise Fri, 26 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88104