https://www.taxtmi.com/caselaws?id=92519 Classification of an emulsifier and wetting agent was analysed under Heading 3402, with the HSN explanatory note indicating that surface active agents and preparations include emulsifying and wetting agents. The record showed that the dispute had not been fully considered because the complete chemists' reports were not disclosed and the relative weight of technical chemical opinion versus market nomenclature remained unresolved. The matter was therefore remitted for fresh consideration with directions to supply the complete chemists' opinions, apply the HSN note, and determine whether technical opinion prevails over market nomenclature. en-us Mon, 04 Oct 1999 00:00:00 +0530 Wed, 02 Nov 2011 12:22:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92519 Classification of an emulsifier and wetting agent was analysed under Heading 3402, with the HSN explanatory note indicating that surface active agents and preparations include emulsifying and wetting agents. The record showed that the dispute had not been fully considered because the complete chemists' reports were not disclosed and the relative weight of technical chemical opinion versus market nomenclature remained unresolved. The matter was therefore remitted for fresh consideration with directions to supply the complete chemists' opinions, apply the HSN note, and determine whether technical opinion prevails over market nomenclature. Case-Laws Central Excise Mon, 04 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92519