2005 (2) TMI 120 - SCH - Central Excise

Finishing agents used in textiles and leather - Eligibility to exemption - Supreme Court did not interfere with the decision of Tribunal where the Tribunal held that report of the Chemical Examiner is most relevant and is required to be relied upon for the purpose of classification of the products in dispute. Based upon the Chemical Examiner s report, we hold that all the four products fall for classification under C.E.T. sub-heading 3809.00 and are eligible to exemption in terms of Notification 101/66 which is available to goods falling under Chapter 38 - however, it is a common ground that Notification 101/66 pertains to Chapter 34 and not Chapter 38 - Decided partly in favour of Revenue.

Summary

The Supreme Court upheld the Tribunal's classification of four products under Tariff heading 38.09 but set aside the exemption eligibility under Notification 101/66 as it pertains to Chapter 34, not Chapter 38. No costs were awarded.