https://www.taxtmi.com/caselaws?id=80265 The tribunal upheld the classification of Sodium Lauryl Sulphate under Heading 29.01/45(1) as an organic compound for duty assessment under the Central Excise Tariff, rejecting the appellants' claim for a lower duty rate under Heading 29.01/45(13) as a pharmaceutical chemical. The tribunal emphasized the product's lack of demonstrated prophylactic or therapeutic value predominantly used as drugs, as required for the pharmaceutical chemical classification. The judgment underscores the importance of meeting specific criteria for tariff classification and the need for clear evidence supporting intended classifications to avail of duty benefits. en-us Fri, 13 Oct 1989 00:00:00 +0530 Wed, 15 Jun 2011 17:13:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80265 The tribunal upheld the classification of Sodium Lauryl Sulphate under Heading 29.01/45(1) as an organic compound for duty assessment under the Central Excise Tariff, rejecting the appellants' claim for a lower duty rate under Heading 29.01/45(13) as a pharmaceutical chemical. The tribunal emphasized the product's lack of demonstrated prophylactic or therapeutic value predominantly used as drugs, as required for the pharmaceutical chemical classification. The judgment underscores the importance of meeting specific criteria for tariff classification and the need for clear evidence supporting intended classifications to avail of duty benefits. Case-Laws Customs Fri, 13 Oct 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80265