https://www.taxtmi.com/caselaws?id=114750 Wool grease was classified as an animal fat under Heading 15.01 because it is obtained from wool scouring liquor and is described in the HSN Explanatory Notes as a sticky fat. The fact that it is not chemically a glycerol ester did not move it to Heading 15.07, which covers vegetable waxes, beeswax, other insect waxes, spermaceti, degras and residues and does not describe wool grease. Note 2 to Chapter 15 referred only to wool grease residues and did not control classification of wool grease itself. The assessee's classification was upheld and the appeals succeeded. en-us Fri, 19 Nov 2004 00:00:00 +0530 Sat, 19 May 2012 16:15:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114750 Wool grease was classified as an animal fat under Heading 15.01 because it is obtained from wool scouring liquor and is described in the HSN Explanatory Notes as a sticky fat. The fact that it is not chemically a glycerol ester did not move it to Heading 15.07, which covers vegetable waxes, beeswax, other insect waxes, spermaceti, degras and residues and does not describe wool grease. Note 2 to Chapter 15 referred only to wool grease residues and did not control classification of wool grease itself. The assessee's classification was upheld and the appeals succeeded. Case-Laws Central Excise Fri, 19 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114750