https://www.taxtmi.com/caselaws?id=51010 Fat liquor used in leather processing was treated as a lubricating preparation under Heading 34.03 because technical material and trade understanding showed it lubricated leather and reduced fibre cohesion. The exemption under Notification No. 13/92-C.E. was construed on its own language, and the HSN explanatory note could not override the notification's terms. On that basis, the product satisfied the description of a lubricating preparation, and the suggested distinction between a lubricating preparation and a preparation of a kind used in the leather industry did not defeat exemption. The Revenue's challenge therefore failed. en-us Thu, 23 Aug 2001 00:00:00 +0530 Tue, 21 Sep 2010 13:44:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51010 Fat liquor used in leather processing was treated as a lubricating preparation under Heading 34.03 because technical material and trade understanding showed it lubricated leather and reduced fibre cohesion. The exemption under Notification No. 13/92-C.E. was construed on its own language, and the HSN explanatory note could not override the notification's terms. On that basis, the product satisfied the description of a lubricating preparation, and the suggested distinction between a lubricating preparation and a preparation of a kind used in the leather industry did not defeat exemption. The Revenue's challenge therefore failed. Case-Laws Central Excise Thu, 23 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51010