1999 (5) TMI 345

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....i L.B. Attar, Advocate, for the Respondent. [Order per : S.S. Kang, Member (J)]. - The Revenue filed this appeal against the order-in-appeal dated 31-1-1994 passed by the Collector of Central Excise (Appeals), Pune. 2. In the impugned order, the Collector of Central Excise held that the emulsifiers, wetting out agents and softeners produced by the respondents are eligible for the ben....

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.... 4. Ld. JDR, appearing on behalf of the Revenue, submits that the Notification 101/66 contains two clauses. He submits that serial number 1 of the notification covers surface active preparations and the serial number 2 of the notification covers emulsifiers, wetting out agents, softeners and other like preparations. He submits that the productions, in question, are organic surface agents. H....

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.... products, in question, are emulsifiers and wetting out agents. 8. The Notification No. 101/66-C.E., dated 17-6-1966 is reproduced below : "TABLE   Sl. No. Description Conditions   1. 2. 3.   1. Surface-active preparations and washing preparations containing less than five per cent by weight of the principal active ingredients. If in respect....

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....stoms Tariff Act, 1975 (51 of 1975) has already been paid or, where such surface-active agents are purchased from the open market on or after the 20th day of January, 1968." 9. Sl. No. 2 of the Notification only refers to emulsifiers, wetting out agents, softeners and other like preparations. A simple reading of the Notification, nowhere requires that these emulsifiers, wetting out agents ....