Classification of face wash under Chapter 3402.90 reaffirmed, with Tribunal following earlier precedent and rejecting Revenue's claim.

The classification of Ponds Oil Control Face Wash was reaffirmed under Heading 3402.90 as an organic surface active agent, not under Chapter Heading 3304.00 as a skin care preparation. The Tribunal followed its earlier decision in the assessee's own case, which had already considered the Revenue's reliance on the HSN Notes exclusion, and found no basis to depart from that view. It also noted consistency with other decisions treating similar face wash products as classifiable under Chapter 3402.90. The Revenue's challenge therefore failed.

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Issues: Whether the product Ponds Oil Control Face Wash was correctly classifiable under Heading 3402.90 as an organic surface active agent or under Chapter Heading 3304.00 as a skin care preparation.

Analysis: The classification issue had already been decided in the assessee's own case, where the Tribunal had held that the product fell under Chapter Sub-heading 3402.90 and not under Chapter 33. The exclusion in the HSN Notes relied upon by the Revenue had been considered in the earlier decision. The Tribunal also noted that similar products had been classified under Chapter 3402 in other decisions, including decisions concerning face wash products, and found no reason to take a different view.

Conclusion: The product was held to be classifiable under Heading 3402.90 and not under Chapter Heading 3304.00, and the Revenue's appeal failed.

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