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TMI Blog1998 (9) TMI 218X X X X Extracts X X X X X X X X Extracts X X X X ..... nt respondents had classified their products Silfin-9009" as a lubricating preparation falling under 34.03. The said classification was not accepted by the Department and on the basis of the Test Report by the Deputy Chief Chemist, the Assistant Collector by his order-in-original dated 11-3-1992 approved the product as organic surface active preparation" under Chapter Sub-heading 3402.90 attracting duty @ 25% ad valorem. In the appeal filed by the respondents herein, the Collector (Appeals) by his order-in-appeal dated 26-11-1992 held that the disputed product Silfin-9009" was to be classified under Chapter sub-heading 3403.00 as claimed by the assessee. The Department is in appeal against the said order. 3. When the matter was called ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was necessary to blend butyl stearate with surfactants so as to form emulsion. Even as per HSN Explanatory Notes relating to Heading 34.03, preparations for lubricating, or oil or greasing of textiles, leather, etc. included mixtures of mineral oil or fatty substances with surface active agents, water dispersible textile lubricating preparations containing a high proportion of surface active agents together with mineral oils and other chemicals. The Collector (Appeals) had observed that water dispersible textile lubricating preparations containing a high proportion of surface active agents together with mineral oil and other chemicals are covered by Heading 34.03 as seen from the Explanatory Note of HSN under Heading 34.03. On this, ld. SDR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 34.03 Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations anti-rust or anti-corrosion preparations and mould release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textiles materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70% or more by weight of petroleum oils or of oils obtained from bituminous minerals 3403.10 - Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould release preparations based on lubricants) 15% 3403.90 - Other 18 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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