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of <h1>Tribunal classifies hipogen AC 1000 as surface-active agent, not scouring powder. Appeal dismissed.</h1> <h3>JAINSONS IMPEX PVT. LTD. Versus COMMISSIONER OF CUSTOMS, MUMBAI</h3> JAINSONS IMPEX PVT. LTD. Versus COMMISSIONER OF CUSTOMS, MUMBAI - 2003 (154) E.L.T. 276 (Tri. - Mumbai) The appeal involved the classification of hipogen AC 1000, a product consisting of peroxide compounds, special non-ionic surfactant, and alkali builder. The importer classified it under Heading 3405.90, but the department disagreed and classified it under Heading 3402.90. The appellant argued it should be classified as a scouring powder under Heading 3405, but the tribunal found it to be a surface-active agent, placing it under Heading 3402. The appeal was dismissed.
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