https://www.taxtmi.com/caselaws?id=784826 HSN Explanatory Notes and Chapter 34 Note 3 set objective criteria for classification as an organic surface-active agent: the product must form a stable homogenised transparent or translucent solution or emulsion when mixed with water at the specified low concentration and temperature without visible separation after one hour, and must reduce distilled water surface tension to the prescribed threshold. Applying these criteria to the disclosed product described as a pasteurised non-ionic surfactant, it merits classification as an organic surface-active agent under the tariff heading for non-ionic surfactants; this classification is conditional upon confirmatory testing at actual importation. en-us Thu, 08 Jan 2026 00:00:00 +0530 Tue, 20 Jan 2026 09:53:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784826 HSN Explanatory Notes and Chapter 34 Note 3 set objective criteria for classification as an organic surface-active agent: the product must form a stable homogenised transparent or translucent solution or emulsion when mixed with water at the specified low concentration and temperature without visible separation after one hour, and must reduce distilled water surface tension to the prescribed threshold. Applying these criteria to the disclosed product described as a pasteurised non-ionic surfactant, it merits classification as an organic surface-active agent under the tariff heading for non-ionic surfactants; this classification is conditional upon confirmatory testing at actual importation. Case-Laws Customs Thu, 08 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784826