https://www.taxtmi.com/caselaws?id=95350 Tariff classification of "Penetrator - 4893" depends on the finished product's commercial identity and principal function, rather than the presence of surface-active ingredients in its composition. Although manufactured using surface-active agents, solvents and water, the product functions as an auxiliary dye carrier that assists dye penetration and fixation in leather and therefore falls under Heading 38.09, not Heading 34.02 for organic surface-active preparations. Exemption under Notification No. 101/66-C.E. is unavailable because it applies to specified preparations remaining classifiable under Chapter 34; classification under Heading 38.09 fails that condition. en-us Fri, 22 Dec 2000 00:00:00 +0530 Sat, 10 Dec 2011 14:06:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95350 Tariff classification of "Penetrator - 4893" depends on the finished product's commercial identity and principal function, rather than the presence of surface-active ingredients in its composition. Although manufactured using surface-active agents, solvents and water, the product functions as an auxiliary dye carrier that assists dye penetration and fixation in leather and therefore falls under Heading 38.09, not Heading 34.02 for organic surface-active preparations. Exemption under Notification No. 101/66-C.E. is unavailable because it applies to specified preparations remaining classifiable under Chapter 34; classification under Heading 38.09 fails that condition. Case-Laws Central Excise Fri, 22 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95350