https://www.taxtmi.com/caselaws?id=89368 Pyroclean 17, a heterogeneous mixture of alkalies, phosphates and silicates, was treated as a heavy duty alkaline cleaner whose principal function was removal of oil, dirt and soil from metal surfaces. On that basis, it was classifiable as a cleaning preparation under sub-heading 3402.90. The claim that it fell outside Heading 34.02 because of a subsidiary surface-active function was not supported by the record or product literature, and the alternative contention that it was an anti-rust preparation also failed for want of evidence. The residual classification under sub-heading 3823.00 was therefore rejected and the appeal failed. en-us Thu, 03 Sep 1998 00:00:00 +0530 Mon, 26 Sep 2011 15:53:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89368 Pyroclean 17, a heterogeneous mixture of alkalies, phosphates and silicates, was treated as a heavy duty alkaline cleaner whose principal function was removal of oil, dirt and soil from metal surfaces. On that basis, it was classifiable as a cleaning preparation under sub-heading 3402.90. The claim that it fell outside Heading 34.02 because of a subsidiary surface-active function was not supported by the record or product literature, and the alternative contention that it was an anti-rust preparation also failed for want of evidence. The residual classification under sub-heading 3823.00 was therefore rejected and the appeal failed. Case-Laws Central Excise Thu, 03 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89368