https://www.taxtmi.com/caselaws?id=465557 Fatty Alcohol Ethoxylates (with 3 or more moles of ethylene oxide) were examined for tariff classification. Applying the Customs Tariff structure and product characteristics, the AAR held that the goods are non-ionic organic surface-active agents: they do not ionize in water and function as surfactants, and a specific heading exists for organic surface-active agents under CTH 3402; accordingly, they are classifiable under CTI 3402 42 00, subject to confirmation on testing at import. On eligibility for concessional duty under Notification No. 46/2011 (Sr. No. 399), the AAR held that the benefit applies where imports are from listed ASEAN countries, are supported by the prescribed country of origin certificate, and the importer complies with CAROTAR, 2022; consequently, the concessional rate is available on meeting those conditions. en-us Thu, 30 Jan 2025 00:00:00 +0530 Tue, 30 Dec 2025 18:46:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465557 Fatty Alcohol Ethoxylates (with 3 or more moles of ethylene oxide) were examined for tariff classification. Applying the Customs Tariff structure and product characteristics, the AAR held that the goods are non-ionic organic surface-active agents: they do not ionize in water and function as surfactants, and a specific heading exists for organic surface-active agents under CTH 3402; accordingly, they are classifiable under CTI 3402 42 00, subject to confirmation on testing at import. On eligibility for concessional duty under Notification No. 46/2011 (Sr. No. 399), the AAR held that the benefit applies where imports are from listed ASEAN countries, are supported by the prescribed country of origin certificate, and the importer complies with CAROTAR, 2022; consequently, the concessional rate is available on meeting those conditions. Case-Laws Customs Thu, 30 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465557