1996 (10) TMI 79 - SC - Central Excise

Summary

The Supreme Court dismissed Civil Appeal No. 502 of 1985 concerning the classification of "Di-butyl Para Crosol" (DPT) or "Butylated Hydroxy Toluene" (BHT) as it does not fall under Tariff Item 65 for rubber processing chemicals but within the residuary Item 68. The Tribunal found that BHT is not predominantly used as an antioxidant in rubber processing, leading to its classification under Item 68. Civil Appeal Nos. 1834-42/87 and 3708-09/87 were also dismissed based on the same reasoning.