https://www.taxtmi.com/caselaws?id=797747 Low-ethoxylated non-ionic fatty alcohol ethoxylates fall outside the tariff category for organic surface-active agents where they do not satisfy the cumulative Chapter 34 water-solubility and surface-tension conditions. A product must form a transparent or translucent liquid or stable emulsion without separation of insoluble matter and reduce surface tension to the prescribed level. Chemical testing showed a translucent liquid separating into two layers, failing the required water-solubility condition. Water-insoluble surface-active products are therefore classified as miscellaneous chemical products under tariff items 3824 9090/3824 9990 rather than under tariff item 3402 1300, rendering the consequential differential duty, confiscation, interest and penalties unsustainable. en-us Fri, 21 Aug 2026 00:00:00 +0530 Thu, 27 Aug 2026 08:28:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797747 Low-ethoxylated non-ionic fatty alcohol ethoxylates fall outside the tariff category for organic surface-active agents where they do not satisfy the cumulative Chapter 34 water-solubility and surface-tension conditions. A product must form a transparent or translucent liquid or stable emulsion without separation of insoluble matter and reduce surface tension to the prescribed level. Chemical testing showed a translucent liquid separating into two layers, failing the required water-solubility condition. Water-insoluble surface-active products are therefore classified as miscellaneous chemical products under tariff items 3824 9090/3824 9990 rather than under tariff item 3402 1300, rendering the consequential differential duty, confiscation, interest and penalties unsustainable. Case-Laws Customs Fri, 21 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797747