9911796707
TMI Blog2008 (1) TMI 217X X X X Extracts X X X X X X X X Extracts X X X X ..... tions of a kind used for the oil or grease treatment of textile materials etc." covered by sub-heading 3403.90 - benefit of the Notification is applicable to all preparations covered by CH 34.03 as rightly held by the lower authorities - E/1345/2000 - 65/2008 - Dated:- 28-1-2008 - S/Shri P.G. Chacko, Member (J) and P. Karhtikeyan, Member (T) [Order per P.G. Chacko, Member (J)]- This is an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ations of a kind used for the oil or grease treatment of textile materials", of the sub-heading 3403.90. According to the department, the benefit of the Notification was not admissible to the latter category of "preparations". Both the original authority and the first appellate authority disagreed with this view and held that the benefit of the Notification was admissible to all lubricating prep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Preparations for the lubricating, oiling or greasing of textiles, leather, hides, furskins, etc. These may be used to lubricate or soften textile fibres during spinning, to "stuff" leather, etc." Heading 34.03 of the Tariff (with sub-headings) reads as under : Heading No. Sub-heading No. Description of goods (1) (2) (3) 34.03 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of textile materials, leather, furskins or other materials" covered by sub-heading 3403.90 (Other). Accordingly, it has to be held that such preparations, which may be used to lubricate or soften the textile fabrics, fibres etc., therefore, can very well be considered to be coming within the ambit of the generic term "lubricating preparations", used in the Notification. It is also significa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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