1998 (9) TMI 165 - AT - Central Excise

Summary

The appellants claimed exemption under Notification 432/86 for products Atul Swetak HI and Atul Swetak PE-R as synthetic organic dyestuff, but were denied as they did not have color properties. The Tribunal upheld the decision, stating the products were fluorescent brightening agents, not dyestuff, based on HSN Explanatory Notes and Central Excise Tariff classification. The appeal was rejected.