https://www.taxtmi.com/caselaws?id=84283 Tariff classification of Amigen turned on its composition and essential characteristics, not its use as a dye-fixing agent. Technical evidence showed the product was obtained by chemical synthesis through condensation and lacked the dispersing, wetting or emulsifying properties of an organic surface active agent, so it was not classifiable under T.I. 15AA. The earlier revision order did not govern the later dispute after restructuring of Tariff Entry 15A. The Deputy Chief Chemist's reports were preferred over contrary affidavit evidence, especially where the sampling procedure under Rule 56 of the Central Excise Rules, 1944 was not followed for the private test. Amigen was therefore correctly classified under T.I. 15A(1). en-us Wed, 03 May 1995 00:00:00 +0530 Wed, 20 Jul 2011 18:27:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84283 Tariff classification of Amigen turned on its composition and essential characteristics, not its use as a dye-fixing agent. Technical evidence showed the product was obtained by chemical synthesis through condensation and lacked the dispersing, wetting or emulsifying properties of an organic surface active agent, so it was not classifiable under T.I. 15AA. The earlier revision order did not govern the later dispute after restructuring of Tariff Entry 15A. The Deputy Chief Chemist's reports were preferred over contrary affidavit evidence, especially where the sampling procedure under Rule 56 of the Central Excise Rules, 1944 was not followed for the private test. Amigen was therefore correctly classified under T.I. 15A(1). Case-Laws Central Excise Wed, 03 May 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84283