https://www.taxtmi.com/caselaws?id=167004 Sodium lauryl sulphate was classified for excise purposes by its essential character as a surface active agent, because tariff classification depends on the most appropriate specific entry and not on the assessee's claimed end use in drug formulations. Item 68, being residuary, applied only where no prior heading fit, and Item 15AA specifically covered surface active preparations. The fact that the product met pharmacopoeial standards or was used in patent preparations did not alter its classification, so the claimed exemption for drugs was not available. en-us Fri, 27 Apr 1984 00:00:00 +0530 Wed, 03 Dec 2014 12:10:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167004 Sodium lauryl sulphate was classified for excise purposes by its essential character as a surface active agent, because tariff classification depends on the most appropriate specific entry and not on the assessee's claimed end use in drug formulations. Item 68, being residuary, applied only where no prior heading fit, and Item 15AA specifically covered surface active preparations. The fact that the product met pharmacopoeial standards or was used in patent preparations did not alter its classification, so the claimed exemption for drugs was not available. Case-Laws Central Excise Fri, 27 Apr 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167004