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TMI Blog2004 (11) TMI 411X X X X Extracts X X X X X X X X Extracts X X X X ..... (Appeals) in both the impugned Orders. 2. Shri Balbir Singh, learned Advocate, mentioned that the Appellants manufacture excisable goods falling under Chapters 51 and 55 of the Central Excise Tariff; that they import uncleaned/unwashed raw wool; that they wash the raw wool in a scouring machine by adding washing powder or other surface active agents in the water; that after washing wool is taken out in a separate container and wash water in another container; that the wash water contains animal fats, oils, due and other residues; that the said water is skimmed through centrifugal machine as a result of which wool grease is obtained as one of the main product and water along with other remaining residues is obtained as a by-product; tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1505 and Lanolin is also classified under the same Heading. He submitted that Heading 15.01 of the Central Excise Tariff covers Animal fats and oils, crude, refined or purified; that thus wool grease which is received from raw wool will fall under Heading 15.01 only; that as per H.S.N. Degras falls under Heading 15.22 and as per Explanatory Notes Natural degras is a residue from the oil tanning of Chamois leather, obtained by pressing or extracted with solvents. He also referred to definition of Degras in the Webster Dictionary which is as under : A semisolid emulsion produced by the treatment of certain skins with Oxidized fish albuminoids. It was formerly solely a byproduct of Chemois leather manufacture, being valuable as a dressing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the learned Advocate is out of wash water obtained after washing of raw wool in a scouring machine. As the H.S.N. Notes clearly mentions that it is a sticky fat, it has to be classified under Heading 15.01 only which covers within its ambit animal fats - crude, refined or purified . The Adjudicating Authority was perhaps guided by the sentence in HSN Explanatory Notes that wool grease does not consist of glycerol esters and, therefore, chemically it should be regarded as a wax rather than a fat. But Heading No. 15.07 applies to Vegetable Waxes, Bees wax, other insect waxes and spermacete which wool grease is not. It, therefore, cannot be classified under Heading 15.07 of the Tariff. Note 2 to Chapter 15 also does not strengthen th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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