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TMI Blog2017 (12) TMI 1206X X X X Extracts X X X X X X X X Extracts X X X X ..... notification. 2. Shri M.H. Patil, Ld. Counsel appearing for the appellant submits that Acid Slurry falling under 3402 is an organic surface active agent and the same is detergent. The department has got the test conducted in respect of the said product and the chemical examiner in the test report dated 29.03.2001 held that the sample of Linear Alkyl Benzene sulphonate is a organic surface active agent and also reported that the same is known to find mentioned as synthetic detergents in the literature available. Accordingly, there is no doubt that the product Acid Slurry is a synthetic detergents and exempted under notification 88/88. He alternatively submits that even if it is considered that the Acid Slurry is a product which is used for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the Acid Slurry itself is not a detergent and same is not used as detergent. The Acid Slurry is used as input for manufacture of detergent. The exemption is provided only to detergent which is ready to use as detergent, therefore even though the Acid Slurry may have characteristic of organic surface active agent but it is not a detergent. Therefore not eligible for exemption notification 88/88. He further submitted that that the claim of the appellant that if it is not covered under entry of synthetic detergents the same is exempted under sr. No. 28 of the notification by which the input used for manufacture of detergent is exempted. As per this entry of sr.no. 28 only those goods are exempted which are manufactured and used captively wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed in the manufacture of synthetic detergent cake or powder. Therefore Acid Slurry itself cannot be treated as synthetic detergent. As per the definition of synthetic detergent it is used for washing clothes etc. the Acid Slurry cannot be used for washing clothes or any other substance. Acid Slurry is one of the inputs used in the manufacture of synthetic detergent. In the trade parlance also, Acid Slurry is not known as synthetic detergent. The chemical laboratory report of chemical examiner though show that the Acid Slurry found mentioned in the literature as synthetic detergent but that itself is not sufficient to decide that the synthetic detergent mentioned in the notification satisfies synthetic detergent its primary use for washing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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