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2017 (12) TMI 1206 - AT - Central ExciseWhether the goods namely Acid Slurry (organic surface active agent) falling under Chapter heading 3402.90 of Central Excise Tariff is eligible for exemption N/N. 88/88 dated 01.03.1988 which exempts synthetic detergents vide Sr. No.26 of the table attached to the notification? Held that: - As per the definition of synthetic detergent it is used for washing clothes etc. the Acid Slurry cannot be used for washing clothes or any other substance. Acid Slurry is one of the inputs used in the manufacture of synthetic detergent. In the trade parlance also, Acid Slurry is not known as synthetic detergent. The chemical laboratory report of chemical examiner though show that the Acid Slurry found mentioned in the literature as synthetic detergent but that itself is not sufficient to decide that the synthetic detergent mentioned in the notification satisfies synthetic detergent its primary use for washing of clothes etc. All synthetic detergent which are sold in the market is a formulation of Acid Slurry and various inputs such as sodium carbonate, dolomite powder, perfume and colour etc. Therefore there is a difference between Acid Slurry and synthetic detergent. As per the plain reading of Sr. no. 28 as reproduced above, it can be seen that the goods used captively is only exempted when it is used within the same factory of the manufacture - it cannot be said that the amendment is of clarificatory nature. Appeal dismissed - decided against appellant.
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