2001 (1) TMI 323

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....JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The question for consideration in this appeal is whether the product "Lomafinish 45" manufactured by the appellant is textile lubricating preparation which is exempted by Notification 45/95. 2. The stay application was listed for hearing on 1-10-2000 and on our perception that the appeal itself could be disposed of, ....

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.... and those used for the oil and grease treatment of textiles and leather etc. However, the Explanatory Notes to Chapter 34.03 indicates among the preparation classifiable under this heading "water dispersible textile lubricating preparations containing a high proportion of surface-active agents together with mineral oils and other chemicals". If the preparations were used for lubricating textiles ....