9911796707
TMI Blog1999 (5) TMI 345X X X X Extracts X X X X X X X X Extracts X X X X ..... al, JJ. REPRESENTED BY : Shri A.M. Tilak, JDR, for the Appellant. Shri L.B. Attar, Advocate, for the Respondent. [Order per : S.S. Kang, Member (J)]. - The Revenue filed this appeal against the order-in-appeal dated 31-1-1994 passed by the Collector of Central Excise (Appeals), Pune. 2. In the impugned order, the Collector of Central Excise held that the emulsifiers, wetting out agents ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d vide impugned order, the benefit of notification was allowed. 4. Ld. JDR, appearing on behalf of the Revenue, submits that the Notification 101/66 contains two clauses. He submits that serial number 1 of the notification covers surface active preparations and the serial number 2 of the notification covers emulsifiers, wetting out agents, softeners and other like preparations. He submits th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7. The Revenue is not disputing the facts that the products, in question, are emulsifiers and wetting out agents. 8. The Notification No. 101/66-C.E., dated 17-6-1966 is reproduced below : "TABLE Sl. No. Description Conditions 1. 2. 3. 1. Surface-active preparations and washing preparations containing less than five per cent by weight of the principal active ingredients. If in res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1975 (51 of 1975) has already been paid or, where such surface-active agents are purchased from the open market on or after the 20th day of January, 1968." 9. Sl. No. 2 of the Notification only refers to emulsifiers, wetting out agents, softeners and other like preparations. A simple reading of the Notification, nowhere requires that these emulsifiers, wetting out agents have to be in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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