https://www.taxtmi.com/caselaws?id=89592 Tariff classification under Heading 34.03 required the essential constituents specified in the HSN Explanatory Note, namely a mineral oil or fatty substance mixed with surface-active agents, or a water-dispersible textile lubricating preparation with the stated composition. The record showed Silfin-9009 to be a mixture of organic surface-active agents, with no mineral oil or fatty substance in its composition, and the manufacturing process did not satisfy the note's requirements. It was therefore excluded from Heading 34.03 and held to fall under Heading 34.02 as an organic surface-active preparation; the Revenue's classification was upheld. en-us Wed, 23 Sep 1998 00:00:00 +0530 Wed, 28 Sep 2011 12:44:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89592 Tariff classification under Heading 34.03 required the essential constituents specified in the HSN Explanatory Note, namely a mineral oil or fatty substance mixed with surface-active agents, or a water-dispersible textile lubricating preparation with the stated composition. The record showed Silfin-9009 to be a mixture of organic surface-active agents, with no mineral oil or fatty substance in its composition, and the manufacturing process did not satisfy the note's requirements. It was therefore excluded from Heading 34.03 and held to fall under Heading 34.02 as an organic surface-active preparation; the Revenue's classification was upheld. Case-Laws Central Excise Wed, 23 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89592