Central Excise - Spent Fuller's earth - Classification under heading No. 15.07 or under Chapter 23 - Question regarding

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..... nt of India Ministry of Finance (Department of Revenue) New Delhi Subject : Central Excise - Spent Fuller's earth - Classification under heading No. 15.07 or under Chapter 23 - Question regarding. A doubt had been raised as to whether spend Fuller's earth would be classifiable under heading 15.07 or under Chapter 23 of the C.E.T. The matter came up for discussion at the South Z .....

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..... . It is a residue resulting from treatment of fatty substances. The spend Fuller's earth is rightly classifiable under Heading No. 15.07 in view of the fact that this heading specifically covers residues resulting from treatment of fatty substances. This view is supported further by the H.S.N. Explanatory Notes (B)(6) at page 121 under H.S.N. heading 15.22 relating to residues resulting from the t .....

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