https://www.taxtmi.com/caselaws?id=94329 Vernatan R-7 was analysed as a condensation product of formaldehyde, amide and lignosulphonate, and therefore an amino-resin based synthetic tanning agent. Its tariff classification depended on its actual chemical nature and the scientific meaning of the entries, not the manufacturer's description. On that basis, the product fell under Item 15-A(1) as a condensation product or artificial resin, not under Item 15-AA as an organic surface-active agent or preparation. The exemption notification for surface-active agents also did not apply, because the product was not classifiable within that category. en-us Tue, 12 Mar 1996 00:00:00 +0530 Mon, 21 Nov 2011 16:35:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94329 Vernatan R-7 was analysed as a condensation product of formaldehyde, amide and lignosulphonate, and therefore an amino-resin based synthetic tanning agent. Its tariff classification depended on its actual chemical nature and the scientific meaning of the entries, not the manufacturer's description. On that basis, the product fell under Item 15-A(1) as a condensation product or artificial resin, not under Item 15-AA as an organic surface-active agent or preparation. The exemption notification for surface-active agents also did not apply, because the product was not classifiable within that category. Case-Laws Central Excise Tue, 12 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94329