https://www.taxtmi.com/caselaws?id=124036 Products classifiable under Heading 3403 were examined for exemption under Notification No. 12/94 as lubricating preparations. Chemical analysis indicated the goods could not be used as lubricating preparations and were instead associated with treatment of textile materials. The Tribunal applied its earlier ruling on spin finish oils and textile treatment materials, treating use in spin finishing of synthetic fibre and related textile treatment as the ative factor. On that reasoning, the goods were held to fall within the exempted category and the issue was resolved in favour of the assessee. en-us Thu, 31 Jul 2008 00:00:00 +0530 Mon, 24 Sep 2012 17:45:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124036 Products classifiable under Heading 3403 were examined for exemption under Notification No. 12/94 as lubricating preparations. Chemical analysis indicated the goods could not be used as lubricating preparations and were instead associated with treatment of textile materials. The Tribunal applied its earlier ruling on spin finish oils and textile treatment materials, treating use in spin finishing of synthetic fibre and related textile treatment as the ative factor. On that reasoning, the goods were held to fall within the exempted category and the issue was resolved in favour of the assessee. Case-Laws Central Excise Thu, 31 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124036