1976 (3) TMI 230 - Commissioner - Central Excise

Summary

The judgment in the case of Collector of Customs and Central Excise, New Delhi (1976) stated that the product in question, claimed to be Emulsifiers and Wetting Out Agents, did not qualify for exemption under Notification No. 101/66. The product was found to be soluble in water and not forming an emulsion, thus not meeting the criteria for the exemption. The appeal was rejected, and the duty levy by the Assistant Collector was upheld.