1998 (9) TMI 218

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....of the Central Excise Tariff Act, 1985. 2. Briefly, the facts were that the present respondents had classified their products "Silfin-9009" as a lubricating preparation falling under 34.03. The said classification was not accepted by the Department and on the basis of the Test Report by the Deputy Chief Chemist, the Assistant Collector by his order-in-original dated 11-3-1992 approved the product as "organic surface active preparation" under Chapter Sub-heading 3402.90 attracting duty @ 25% ad valorem. In the appeal filed by the respondents herein, the Collector (Appeals) by his order-in-appeal dated 26-11-1992 held that the disputed product "Silfin-9009" was to be classified under Chapter sub-heading 3403.00 as claimed by the asses....

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....ate was insoluble in water and since the treatment of raw silk has to be done in acqueous medium, it was necessary to blend butyl stearate with surfactants so as to form emulsion. Even as per HSN Explanatory Notes relating to Heading 34.03, preparations for lubricating, or oil or greasing of textiles, leather, etc. included mixtures of mineral oil or fatty substances with surface active agents, water dispersible textile lubricating preparations containing a high proportion of surface active agents together with mineral oils and other chemicals. The Collector (Appeals) had observed that water dispersible textile lubricating preparations containing a high proportion of surface active agents together with mineral oil and other chemicals are co....

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....ulphonated castor oil, fish oil or sperm oil Nil    3402.90 - Other 18% 34.03 Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations anti-rust or anti-corrosion preparations and mould release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textiles materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70% or more by weight of petroleum oils or of oils obtained from bituminous minerals     3403.10 - Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mou....