https://www.taxtmi.com/caselaws?id=167582 The product was found to be completely soluble in water and incapable of forming an emulsion, so it did not answer the description of an emulsifier or wetting out agent. On that factual basis, exemption under Notification No. 101/66 was unavailable, and the duty levy and the Assistant Collector's action were upheld. en-us Wed, 03 Mar 1976 00:00:00 +0530 Thu, 25 Dec 2014 12:57:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167582 The product was found to be completely soluble in water and incapable of forming an emulsion, so it did not answer the description of an emulsifier or wetting out agent. On that factual basis, exemption under Notification No. 101/66 was unavailable, and the duty levy and the Assistant Collector's action were upheld. Case-Laws Central Excise Wed, 03 Mar 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167582