1990 (7) TMI 213

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....e, Advocate, for the Respondents. [Order per : Jyoti Balasundaram, Member (J)]. - The classification of the product "Rustodine" and its eligibility for exemption from payment of duty under the provisions of Notification 101/66 dated 17-6-1966, are the issues for determination in this appeal. 2. The respondents herein manufacture Rustodine, a pre-treatment chemical, composed of inorganic acids, ....

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....nd the respondents' letter dated 23-8-1984 stating that the proportion of organic surface active agents is less than 5% by weight in the total composition, and that the product is not a surface active agent which is a formulation to bring about a homogeneous suspension of the solvent in water and acid. Rustodine brings about a chemical reaction by conversion of oxides into water soluble compounds,....

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....e product is entitled to the benefit of complete exemption from payment of duty under Notification 208/69 dated 27-8-1969 which exempts surface active preparations wherein the difference in surface tension does not exceed 20 dynes/cm. The plea of the Dept. that the product is neither a surface active agent nor a surface active preparation owing to the predominance of inorganic matter, cannot be ac....