https://www.taxtmi.com/caselaws?id=93027 Emulsifiers were treated as eligible for exemption under Notification No. 101/66-C.E. because the notification expressly covered emulsifiers, wetting out agents, softeners and similar preparations, and did not require them to be surface-active preparations in their own right. Although the tariff heading for organic surface-active agents was broad enough to include emulsifiers, that classification did not displace the specific exemption. The products had emerged from duty-paid organic surface-active agents and continued to retain their character as emulsifiers, so the Revenue's objection was rejected and the exemption was held applicable. en-us Mon, 23 Aug 1999 00:00:00 +0530 Mon, 07 Nov 2011 17:33:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93027 Emulsifiers were treated as eligible for exemption under Notification No. 101/66-C.E. because the notification expressly covered emulsifiers, wetting out agents, softeners and similar preparations, and did not require them to be surface-active preparations in their own right. Although the tariff heading for organic surface-active agents was broad enough to include emulsifiers, that classification did not displace the specific exemption. The products had emerged from duty-paid organic surface-active agents and continued to retain their character as emulsifiers, so the Revenue's objection was rejected and the exemption was held applicable. Case-Laws Central Excise Mon, 23 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93027