1999 (8) TMI 379

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....hana, Advocate, for the Respondent. [Order per : P.C. Jain, Vice President]. - We are concerned with a number of products in this appeal. Dispute is whether they are covered by Serial No. 2 of the table to Notification 101/66-C.E., dated 17-6-1966. It is not disputed by the Revenue that all these products are emulsifiers inasmuch as they have emulsifying properties. Lower authority has on th....

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....ubmits that the issue involved herein is fully covered by Tribunal's judgment in the case of C.C.E., Pune v. M/s. Dai Ichi Karkaria Ltd. (Final Order No. 400/99-C, dated 24-5-1999). In this connection, para 9 of the said final order of the Tribunal is reproduced below :- "9. Sl. No. 2 of the Notification only refers to emulsifiers, wetting out agents, softeners and other like preparations.....

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....JDR as mentioned above, we observe that even the first submission of the ld. JDR that the products are organic surface-active agents and therefore the benefit of the exemption cannot be extended is also not tenable. We observe that Tariff Heading 34.02 reads as under :- "Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washi....