https://www.taxtmi.com/caselaws?id=89192 Fluorescent brightening agents were held not to fall within the expression "synthetic organic dyestuff" for exemption under Notification No. 432/86. The tariff structure and HSN Explanatory Notes treated synthetic organic dyestuff and fluorescent brightening agents as distinct categories, and the goods were separately covered under sub-heading 3204.30. As the assessee did not establish that the products answered the exempted description, the exemption was denied and the claim failed. en-us Tue, 08 Sep 1998 00:00:00 +0530 Fri, 23 Sep 2011 18:56:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89192 Fluorescent brightening agents were held not to fall within the expression "synthetic organic dyestuff" for exemption under Notification No. 432/86. The tariff structure and HSN Explanatory Notes treated synthetic organic dyestuff and fluorescent brightening agents as distinct categories, and the goods were separately covered under sub-heading 3204.30. As the assessee did not establish that the products answered the exempted description, the exemption was denied and the claim failed. Case-Laws Central Excise Tue, 08 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89192