2001 (1) TMI 323

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..... : Gowri Shankar, Member (T)]. - The question for consideration in this appeal is whether the product "Lomafinish 45" manufactured by the appellant is textile lubricating preparation which is exempted by Notification 45/95. 2. The stay application was listed for hearing on 1-10-2000 and on our perception that the appeal itself could be disposed of, we ordered the appeal to be listed today. .....

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..... ent of textiles and leather etc. However, the Explanatory Notes to Chapter 34.03 indicates among the preparation classifiable under this heading "water dispersible textile lubricating preparations containing a high proportion of surface-active agents together with mineral oils and other chemicals". If the preparations were used for lubricating textiles (as for example in yarn to facilitate its win .....

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