1976 (3) TMI 230

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... f the appeal and have also heard Shri D.R. Gupta, on behalf of the appellant on 9-1-1976. It is the claim of the appellants that their product is an Emulsifiers and Wetting Out Agents, which is exempt from duty under Notification No. 101/66, dated 7-6-1966 as amended. They have also stated that they purchase Surface Active Agents from the open market and produce from them Emulsifiers/Surface Activ .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s Emulsifiers/Wetting Out Agents. The product is therefore not entitled to the exemption under Notification No. 101/66, dated 17-6-1966. Levy of duty thereon and other action taken by the Assistant Collector against the appellants is therefore justified on facts and in law. I, therefore, uphold the order of the Assistant Collector and reject the appeal.
Case laws, Decisions, Judgements, Orders .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X