https://www.taxtmi.com/caselaws?id=89592 Tariff classification of Silfin-9009 turned on whether it met the HSN explanatory requirements for lubricating preparations under Heading 34.03. That heading required mineral oil or fatty substances combined with surface-active agents, or a water-dispersible textile lubricant containing substantial surface-active agents together with mineral oils and other chemicals. As the product comprised organic surface-active agents and its composition and manufacturing process did not indicate mineral oil or fatty substances, it did not satisfy Heading 34.03. It was consequently classified under Heading 34.02 as an organic surface-active preparation. The governing principle is that absence of an essential constituent specified in an applicable HSN explanatory note excludes classification under that tariff entry. 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 of Silfin-9009 turned on whether it met the HSN explanatory requirements for lubricating preparations under Heading 34.03. That heading required mineral oil or fatty substances combined with surface-active agents, or a water-dispersible textile lubricant containing substantial surface-active agents together with mineral oils and other chemicals. As the product comprised organic surface-active agents and its composition and manufacturing process did not indicate mineral oil or fatty substances, it did not satisfy Heading 34.03. It was consequently classified under Heading 34.02 as an organic surface-active preparation. The governing principle is that absence of an essential constituent specified in an applicable HSN explanatory note excludes classification under that tariff entry. Case-Laws Central Excise Wed, 23 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89592