https://www.taxtmi.com/caselaws?id=209075 A textile softener classified under Chapter 3403.00 was held not to qualify as a lubricating preparation for exemption under Notification No. 12/94-C.E., because the notification was confined to lubricating preparations and the product's use for oiling or greasing textile material did not by itself bring it within that scope. Duty was therefore confirmed on the exemption issue. On penalty, the Tribunal treated the dispute as a bona fide interpretational controversy over classification and notification eligibility, noting that the assessee had claimed the benefit in the classification list. Penalty was accordingly set aside. en-us Wed, 16 Mar 2011 00:00:00 +0530 Wed, 31 Jul 2013 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209075 A textile softener classified under Chapter 3403.00 was held not to qualify as a lubricating preparation for exemption under Notification No. 12/94-C.E., because the notification was confined to lubricating preparations and the product's use for oiling or greasing textile material did not by itself bring it within that scope. Duty was therefore confirmed on the exemption issue. On penalty, the Tribunal treated the dispute as a bona fide interpretational controversy over classification and notification eligibility, noting that the assessee had claimed the benefit in the classification list. Penalty was accordingly set aside. Case-Laws Central Excise Wed, 16 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209075