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of <h1>CEGAT Upholds Classification of Degreasing Agents under Chapter 34</h1> <h3>METRIT INDUSTRIES Versus COMMISSIONER OF CENTRAL EXCISE, MUMBAI-I</h3> METRIT INDUSTRIES Versus COMMISSIONER OF CENTRAL EXCISE, MUMBAI-I - 2001 (127) E.L.T. 174 (Tri. - Mum.) The judgment by Appellate Tribunal CEGAT, Mumbai involved the classification of degreasing agents. The Revenue classified it under 3402.90, while the appellants argued for classification under Heading 38.23. The authorities determined that the products were akin to cleaning preparations, leading to classification under Chapter 34. The exclusion clause did not support the appellants' case for classification under Heading 38.23. The impugned order was upheld, but the case was remitted back for recalculation of differential duty based on a new statement by the appellants.
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