https://www.taxtmi.com/caselaws?id=85934 Tariff classification of two textile auxiliaries turned on the chemical test report and the appellants' own trade literature. Kem Kerrier TCI Conc./D. Conc. was treated as a dye carrier, so classification under Heading 3809.00 was upheld rather than treatment as sulphonated castor oil under Heading 3402.10. Azofast was found to be an organic surface active agent, so classification under Heading 3402.90 was sustained and the claim to classify it as a finishing agent failed. The duty demand was also held sustainable because the show cause notices had proposed the duty rate and the classification lists were provisionally approved, making the final duty consequence lawful. en-us Wed, 25 Sep 1996 00:00:00 +0530 Tue, 09 Aug 2011 11:23:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85934 Tariff classification of two textile auxiliaries turned on the chemical test report and the appellants' own trade literature. Kem Kerrier TCI Conc./D. Conc. was treated as a dye carrier, so classification under Heading 3809.00 was upheld rather than treatment as sulphonated castor oil under Heading 3402.10. Azofast was found to be an organic surface active agent, so classification under Heading 3402.90 was sustained and the claim to classify it as a finishing agent failed. The duty demand was also held sustainable because the show cause notices had proposed the duty rate and the classification lists were provisionally approved, making the final duty consequence lawful. Case-Laws Central Excise Wed, 25 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85934