Surface active preparation classification accepted for Rustodine, with exemption available under the relevant central excise notifications.

Rustodine was held to be classifiable as a surface active preparation under Item 15AA of the erstwhile Central Excise Tariff because the test report showed phosphoric acid, organic compounds, water and organic solvents, together with surface active properties and a surface tension difference within the prescribed limit. As the principal active ingredients were less than 5% by weight, the product also satisfied the exemption entry for surface active preparations and washing preparations of that composition, and qualified for the benefit of Notifications Nos. 101/66 and 208/69. The limitation issue was not examined because the merits were ining.

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Issues: Whether the product Rustodine was classifiable under Item 15AA of the erstwhile Central Excise Tariff and entitled to exemption under Notifications Nos. 101/66 and 208/69.

Analysis: The product was found, on the test report, to contain phosphoric acid, organic compounds, water and organic solvents and to possess surface active properties. The difference in surface tension being within the prescribed limit, it satisfied the description of a surface active preparation. Since the principal active ingredients were less than 5% by weight, it also fell within the exemption entry covering surface active preparations and washing preparations with such composition. In view of this conclusion on merits, the question of limitation was not gone into.

Conclusion: Rustodine was correctly classified under Item 15AA and was eligible for the benefit of Notifications Nos. 101/66 and 208/69.

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