1997 (11) TMI 344 - AT - Central Excise

Chemicals - Not eligible for benefit of Notification No. 32/94-C.E. amended by Notification No. 142/94-C.E.

Summary

The appeal pertained to the benefit of Notification 32/94 for a chemical named "Dicetylperoxy Di-carbonate." The appellants sought classification under Heading 3815.90 but were assessed under Tariff 2909.60 for excise purposes. The Tribunal held that the Notification cannot govern tariff interpretation, and the chemical should be assessed under Heading 29. The appeal was dismissed.