https://www.taxtmi.com/caselaws?id=93333 The Tribunal held that the Cationic Surface Softeners in question should be classified under Central Excise Tariff sub-heading 3809.00 instead of 3402.90, and were eligible for exemption under Notification No. 101/66. This decision overturned the previous classification under Chapter Heading 38.09, as it was determined that the products did not meet the criteria for surface active agents under Chapter 34. The Tribunal relied on a detailed report by the Chemical Examiner, which highlighted that the softening effect of the products was not derived from surface active agents but from a non-surface active reaction product. en-us Tue, 30 Mar 1999 00:00:00 +0530 Wed, 09 Nov 2011 18:59:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93333 The Tribunal held that the Cationic Surface Softeners in question should be classified under Central Excise Tariff sub-heading 3809.00 instead of 3402.90, and were eligible for exemption under Notification No. 101/66. This decision overturned the previous classification under Chapter Heading 38.09, as it was determined that the products did not meet the criteria for surface active agents under Chapter 34. The Tribunal relied on a detailed report by the Chemical Examiner, which highlighted that the softening effect of the products was not derived from surface active agents but from a non-surface active reaction product. Case-Laws Central Excise Tue, 30 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93333