https://www.taxtmi.com/caselaws?id=94220 A separate exemption entry for emulsifiers, wetting out agents, softeners and similar preparations intended for use in an industrial process was read on its plain wording, without adding a further requirement that the goods themselves be surface-active preparations. CEGAT noted that the Revenue did not dispute the products' character as emulsifiers and wetting out agents, and held that the notification clearly covered them under the relevant serial number. The exemption under Notification No. 101/66-C.E. was therefore available to the products, and the Revenue's challenge failed. en-us Fri, 21 May 1999 00:00:00 +0530 Sat, 19 Nov 2011 18:36:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94220 A separate exemption entry for emulsifiers, wetting out agents, softeners and similar preparations intended for use in an industrial process was read on its plain wording, without adding a further requirement that the goods themselves be surface-active preparations. CEGAT noted that the Revenue did not dispute the products' character as emulsifiers and wetting out agents, and held that the notification clearly covered them under the relevant serial number. The exemption under Notification No. 101/66-C.E. was therefore available to the products, and the Revenue's challenge failed. Case-Laws Central Excise Fri, 21 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94220