https://www.taxtmi.com/caselaws?id=107112 Classification of hipogen AC 1000 turned on whether it was a scouring preparation under Heading 3405.90 or an organic surface-active preparation under Heading 3402.90. Heading 34.05 applies to polishes, creams, scouring pastes and similar preparations for scouring utensils and comparable items, while the HSN notes to Heading 34.02 include detergents and related surface-active preparations used in the textile industry to remove fats and impurities during manufacture. As the product was described and used as a desizing and scouring agent for textile use, it fell within Heading 3402.90 and not Heading 3405.90. en-us Mon, 18 Nov 2002 00:00:00 +0530 Sat, 17 Mar 2012 17:01:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107112 Classification of hipogen AC 1000 turned on whether it was a scouring preparation under Heading 3405.90 or an organic surface-active preparation under Heading 3402.90. Heading 34.05 applies to polishes, creams, scouring pastes and similar preparations for scouring utensils and comparable items, while the HSN notes to Heading 34.02 include detergents and related surface-active preparations used in the textile industry to remove fats and impurities during manufacture. As the product was described and used as a desizing and scouring agent for textile use, it fell within Heading 3402.90 and not Heading 3405.90. Case-Laws Customs Mon, 18 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107112