2001 (1) TMI 323

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..... [Order per : Gowri Shankar, Member (T)]. The question for consideration in this appeal is whether the product Lomafinish 45 manufactured by the appellant is textile lubricating preparation which is exempted by Notification 45/95. 2. The stay application was listed for hearing on 1-10-2000 and on our perception that the appeal itself could be disposed of, we ordered the appeal to be lis .....

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..... tment of textiles and leather etc. However, the Explanatory Notes to Chapter 34.03 indicates among the preparation classifiable under this heading water dispersible textile lubricating preparations containing a high proportion of surface-active agents together with mineral oils and other chemicals . If the preparations were used for lubricating textiles (as for example in yarn to facilitate its w .....

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