1996 (2) TMI 203 - AT - Central Excise

Summary

The Revenue appeal was filed against the Order-in-Appeal classifying "ALLENOL PESP" under Chapter Heading 3402.90, but it was ruled that the product should be classified under Chapter Heading 3809.00 as a finishing agent used in textiles. The product is specifically covered under Chapter 38 of the Tariff, not Chapter 34, making it ineligible for exemption under Notification No. 101/86. The appeal was allowed, and the impugned order was set aside.