https://www.taxtmi.com/caselaws?id=51909 The Tribunal ruled in favor of the Department, determining that the textile softener product manufactured by M/s. Refnol Resins & Chemicals Limited did not qualify as a Lubricating Preparation under Heading No. 34.03 of the Central Excise Tariff Act. While acknowledging the Chemical Examiner's report, the Tribunal emphasized the distinction between 'soften' and 'lubricate' and held that the product did not meet the specific criteria for the concessional rate of duty under Notification No. 12/94-C.E. However, the Tribunal set aside all penalties imposed on the Appellants, considering the complexity of classification issues and the submission of a classification list. en-us Wed, 30 Apr 2003 00:00:00 +0530 Wed, 29 Sep 2010 11:52:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51909 The Tribunal ruled in favor of the Department, determining that the textile softener product manufactured by M/s. Refnol Resins & Chemicals Limited did not qualify as a Lubricating Preparation under Heading No. 34.03 of the Central Excise Tariff Act. While acknowledging the Chemical Examiner's report, the Tribunal emphasized the distinction between 'soften' and 'lubricate' and held that the product did not meet the specific criteria for the concessional rate of duty under Notification No. 12/94-C.E. However, the Tribunal set aside all penalties imposed on the Appellants, considering the complexity of classification issues and the submission of a classification list. Case-Laws Central Excise Wed, 30 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51909