https://www.taxtmi.com/caselaws?id=89634 The Tribunal classified 'Sanifresh lavatory disinfectant' as disinfectants under sub-heading 3808.90, overturning the Collector's classification under sub-heading 3402.90 based on the products' cleaning properties. The decision favored the appellants, emphasizing the disinfectant properties of the products supported by test reports and expert opinions, despite the Revenue's argument focusing on cleaning purposes. The Tribunal considered consumer perception, commercial use, and ingredients' properties in determining the classification, ultimately ruling in favor of the appellants. en-us Wed, 11 Nov 1998 00:00:00 +0530 Wed, 28 Sep 2011 15:59:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89634 The Tribunal classified 'Sanifresh lavatory disinfectant' as disinfectants under sub-heading 3808.90, overturning the Collector's classification under sub-heading 3402.90 based on the products' cleaning properties. The decision favored the appellants, emphasizing the disinfectant properties of the products supported by test reports and expert opinions, despite the Revenue's argument focusing on cleaning purposes. The Tribunal considered consumer perception, commercial use, and ingredients' properties in determining the classification, ultimately ruling in favor of the appellants. Case-Laws Central Excise Wed, 11 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89634