https://www.taxtmi.com/caselaws?id=127040 Sulphonated castor oil mixed with water was treated as classifiable under Central Excise Tariff sub-heading 3402.10, not as a lubricating preparation under sub-heading 3403.90. The classification followed prior Tribunal reasoning that sulphonated products remain within heading 3402.10 unless the revenue shows that the surface-active function is not required or is merely subsidiary to the main function. On the facts noted, no evidence established that the surface-active role was unnecessary or subordinate to the product's fat-liquoring function, so the assessee's classification claim prevailed. en-us Thu, 09 Apr 2009 00:00:00 +0530 Tue, 12 Feb 2013 10:10:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127040 Sulphonated castor oil mixed with water was treated as classifiable under Central Excise Tariff sub-heading 3402.10, not as a lubricating preparation under sub-heading 3403.90. The classification followed prior Tribunal reasoning that sulphonated products remain within heading 3402.10 unless the revenue shows that the surface-active function is not required or is merely subsidiary to the main function. On the facts noted, no evidence established that the surface-active role was unnecessary or subordinate to the product's fat-liquoring function, so the assessee's classification claim prevailed. Case-Laws Central Excise Thu, 09 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127040