https://www.taxtmi.com/caselaws?id=206518 Products marketed as Domex variants were classified as cleaning preparations under Chapter 34 because their essential function was cleaning, while germ-killing activity was only subsidiary; the presence of sodium hypochlorite and disinfectant properties did not make Chapter 38 applicable. The analysis applied the essential character and dominant function test, read with HSN notes, to distinguish disinfectant preparations from cleaning preparations. Penalties on the assessee and its partner were set aside because the dispute turned on tariff interpretation and the record did not establish misdeclaration or suppression sufficient to sustain penal action. en-us Tue, 25 Jan 2011 00:00:00 +0530 Sat, 05 Nov 2011 00:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206518 Products marketed as Domex variants were classified as cleaning preparations under Chapter 34 because their essential function was cleaning, while germ-killing activity was only subsidiary; the presence of sodium hypochlorite and disinfectant properties did not make Chapter 38 applicable. The analysis applied the essential character and dominant function test, read with HSN notes, to distinguish disinfectant preparations from cleaning preparations. Penalties on the assessee and its partner were set aside because the dispute turned on tariff interpretation and the record did not establish misdeclaration or suppression sufficient to sustain penal action. Case-Laws Central Excise Tue, 25 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206518