1990 (7) TMI 213

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... i Balasundaram, Member (J)]. The classification of the product Rustodine and its eligibility for exemption from payment of duty under the provisions of Notification 101/66 dated 17-6-1966, are the issues for determination in this appeal. 2. The respondents herein manufacture Rustodine, a pre-treatment chemical, composed of inorganic acids, organic surface active agents, solvents and water .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ing that the proportion of organic surface active agents is less than 5% by weight in the total composition, and that the product is not a surface active agent which is a formulation to bring about a homogeneous suspension of the solvent in water and acid. Rustodine brings about a chemical reaction by conversion of oxides into water soluble compounds, which rules it out from being considered eithe .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... te exemption from payment of duty under Notification 208/69 dated 27-8-1969 which exempts surface active preparations wherein the difference in surface tension does not exceed 20 dynes/cm. The plea of the Dept. that the product is neither a surface active agent nor a surface active preparation owing to the predominance of inorganic matter, cannot be accepted in the face of the test report which ce .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X