https://www.taxtmi.com/caselaws?id=214246 The classification of Ponds Oil Control Face Wash was reaffirmed under Heading 3402.90 as an organic surface active agent, not under Chapter Heading 3304.00 as a skin care preparation. The Tribunal followed its earlier decision in the assessee's own case, which had already considered the Revenue's reliance on the HSN Notes exclusion, and found no basis to depart from that view. It also noted consistency with other decisions treating similar face wash products as classifiable under Chapter 3402.90. The Revenue's challenge therefore failed. en-us Wed, 02 May 2012 00:00:00 +0530 Tue, 05 Jun 2012 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214246 The classification of Ponds Oil Control Face Wash was reaffirmed under Heading 3402.90 as an organic surface active agent, not under Chapter Heading 3304.00 as a skin care preparation. The Tribunal followed its earlier decision in the assessee's own case, which had already considered the Revenue's reliance on the HSN Notes exclusion, and found no basis to depart from that view. It also noted consistency with other decisions treating similar face wash products as classifiable under Chapter 3402.90. The Revenue's challenge therefore failed. Case-Laws Central Excise Wed, 02 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214246