TMI Blog2008 (7) TMI 681X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : M.V. Ravindran, Member (J)]. These two appeals are directed against Orders-in-Appeal No. P-I/83/2003 dated 11-3-2003 and P-I/80/2005, dated 2-2-2005. 2. None appeared on behalf of the appellant despite notice. It is seen that the appellant vide letter dated 22-7-2008 has conveyed that the appeal may be disposed off on merits based upon the documents, which have been filed al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... X clearly states that they are textile treatment materials. The adjudicating authority while holding the product classifiable under 34.03, held that as it was preparation used for textile was not eligible for exemption for lubricating preparations under Notification 12/94 as amended. I find that benefit of Notification 12/94 as amended is available to products falling under 3403 only if they are l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or not, was being disputed, hence the sample sent to Dy. Chief Chemist in the year 1995, the analysis report of the said sample indicated that this product in question cannot be used as lubricating preparations for yarn. Re-analysis of the sample in the year 1997, indicated that the products in question cannot be used for the treatment of textile materials and is textile finishing agents. 6. We ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the field had found that the goods imported are view of the Collector finds support in the report of the chemical examiner dated 17-5-88, extracted above. Once it is found that these are lubricating preparations, the questions whether they are preparations of a kind used for the oil or grease treatment of textile material etc. will not arise for consideration. In this view of the matter, we see ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f that be so, we find that the issue is now squarely covered in favour of the appellant by the decision of the Tribunal in the case of Century Enka (supra). 8. Accordingly, we are of the considered view that the impugned orders are liable to be set aside and we do so. Respectfully following the decision of the Tribunal in the case of Century Enka (supra), we allow the appeals. (Pronounced in C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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