Sulphonated castor oil classification under heading 3402.10 prevails where surface-active function is not merely subsidiary.

Sulphonated castor oil mixed with water was treated as classifiable under Central Excise Tariff sub-heading 3402.10, not as a lubricating preparation under sub-heading 3403.90. The classification followed prior Tribunal reasoning that sulphonated products remain within heading 3402.10 unless the revenue shows that the surface-active function is not required or is merely subsidiary to the main function. On the facts noted, no evidence established that the surface-active role was unnecessary or subordinate to the product's fat-liquoring function, so the assessee's classification claim prevailed.

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Issues: Classification of sulphonated castor oil under the Central Excise Tariff, specifically whether it fell under sub-heading 3403.90 as a lubricanting preparation or under sub-heading 3402.10 as sulphonated castor oil.

Analysis: The classification dispute was treated as already settled by prior Tribunal authority holding that sulphonated fish oil mixed with water is classifiable under heading 3402.10, unless the revenue establishes that the surface active function is not required or is only subsidiary to the main function. The same reasoning was applied to sulphonated castor oil mixed with water, and no evidence was shown that its surface active function was unnecessary or merely subsidiary to its main fat-liquoring function.

Conclusion: The goods were held classifiable under sub-heading 3402.10 and not under sub-heading 3403.90. The appeal was rejected, and the assessee succeeded.

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