1. Palmolein, though not the same thing as palm oil, is liable to C.V. duty under Item 12 (old Tariff). (New Tariff: Ch. 15). [1984 ECR 2593 (Tri)].

2. Lauryl alcohol falls under H. 15.08/13 CTA and not 2901/45(1) and is eligible for exemption u/n 48/79-Cus. 1988 (17) ECR 731 (Tri).

3. Fatty Acids being specially mentioned are classifiable under H. 15.08/13 and not under H. 29.01/45. 1988 (18) ECR 470 (Tri).

4. Alcohol (Behenyl) falls under H. 15.08/13, being a saturated alcohol, not under H. 34.01/07(2). 1990 (28) ECR 253 (Tri).

5. Synthetic Waste - As matter is a hetrogeneous mixture, it is correctly classificable as synthetic waste falling under CTA 15.01 / 28 for the purpose of customes duty . 1992 (40) ECR 253 (Trial).

6. Glycerine Refined, TG 99% minimum—CTA: SH. 1520.10 covers only crude glycerine, not refined glycerine, which would therefore fall under the residual SH. 1520.90. While the benefit of exemption under S. No. 12 of the notification was rightly denied on the ground that S. No. 12 covered only crude glycerine, exemption is available to refined glycerine also, because the same notification grants exemption to "all goods" under CTA: SH. 1520.90, under which refined glycerine is held to be classificable. Notfn. 252/90 Cus. 1997(73) ECR 309 (Tril).