2019 (1) TMI 1754 - SCH - Central Excise

Whether the goods namely Acid Slurry (organic surface active agent) falling under Chapter heading 3402.90 of Central Excise Tariff is eligible for exemption N/N. 88/88 dated 01.03.1988 which exempts synthetic detergents vide Sr. No.26 of the table attached to the notification? - it was held in the case that All synthetic detergent which are sold in the market is a formulation of Acid Slurry and various inputs such as sodium carbonate, dolomite powder, perfume and colour etc. Therefore there is a difference between Acid Slurry and synthetic detergent. HELD THAT - Impugned order upheld - appeal dismissed - decided against appellant.