https://www.taxtmi.com/caselaws?id=94938 Degreasing agents used to remove oil, dirt and grease from metal articles were held classifiable under Chapter 34, because their cleaning function was the controlling feature and Heading 38.23 did not cover such products merely because they may be used in a later derusting process. The request for deduction of duty from the sale price in recalculating differential duty was treated as a question of law that could be raised at the appellate stage, and the matter was remitted for limited recomputation on that basis while the classification order was sustained. en-us Wed, 04 Oct 2000 00:00:00 +0530 Mon, 05 Dec 2011 18:46:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94938 Degreasing agents used to remove oil, dirt and grease from metal articles were held classifiable under Chapter 34, because their cleaning function was the controlling feature and Heading 38.23 did not cover such products merely because they may be used in a later derusting process. The request for deduction of duty from the sale price in recalculating differential duty was treated as a question of law that could be raised at the appellate stage, and the matter was remitted for limited recomputation on that basis while the classification order was sustained. Case-Laws Central Excise Wed, 04 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94938