2001 (1) TMI 323 - AT - Central Excise

Summary

The appeal considered whether "Lomafinish 45" is a textile lubricating preparation exempted by Notification 45/95. The Deputy Chief Chemist described the product as mainly organic surface active agent with a small amount of mineral oil. The Commissioner (Appeals) concluded that the product is not a lubricating preparation but one used for oil or grease treatment of textiles. The Tribunal found a contradiction in the reasoning and ordered a re-examination of the product's composition and use for a new decision. The appeal was allowed.