https://www.taxtmi.com/caselaws?id=104779 A composite dish-wash bar was held classifiable under Heading 34.05 as a scouring preparation because its dominant composition was abrasive material, with only a smaller detergent component. Chapter Note 2 to Chapter 34 was treated as the governing classification rule for products containing abrasive powders, and the HSN explanatory notes supported classification as a utensil-scouring preparation rather than soap or an organic surface-active product. Rule 3(b) was held inapplicable because classification had to be determined first by the heading terms and the relevant chapter note. The contrary classification under Heading 34.01 was set aside and the original classification restored. en-us Tue, 05 Mar 2002 00:00:00 +0530 Thu, 01 Mar 2012 12:21:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104779 A composite dish-wash bar was held classifiable under Heading 34.05 as a scouring preparation because its dominant composition was abrasive material, with only a smaller detergent component. Chapter Note 2 to Chapter 34 was treated as the governing classification rule for products containing abrasive powders, and the HSN explanatory notes supported classification as a utensil-scouring preparation rather than soap or an organic surface-active product. Rule 3(b) was held inapplicable because classification had to be determined first by the heading terms and the relevant chapter note. The contrary classification under Heading 34.01 was set aside and the original classification restored. Case-Laws Central Excise Tue, 05 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104779