https://www.taxtmi.com/caselaws?id=110406 The Tribunal affirmed the classification of the product Alcodegrease as a cleaning preparation under Heading 34.02, rejecting the appellant's argument that it should be classified as a pickling agent under Heading 38.10. The decision was based on the product's use for degreasing metals, aligning with the definition of cleaning preparations under Heading 34.02, despite the absence of organic surface active agents. The Tribunal emphasized that the heading encompasses cleaning and degreasing preparations without requiring a soap or organic surface active agent base, as clarified in the Harmonised System of Nomenclature Explanatory Notes. en-us Thu, 04 Dec 2003 00:00:00 +0530 Mon, 16 Apr 2012 16:33:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110406 The Tribunal affirmed the classification of the product Alcodegrease as a cleaning preparation under Heading 34.02, rejecting the appellant's argument that it should be classified as a pickling agent under Heading 38.10. The decision was based on the product's use for degreasing metals, aligning with the definition of cleaning preparations under Heading 34.02, despite the absence of organic surface active agents. The Tribunal emphasized that the heading encompasses cleaning and degreasing preparations without requiring a soap or organic surface active agent base, as clarified in the Harmonised System of Nomenclature Explanatory Notes. Case-Laws Central Excise Thu, 04 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110406