1998 (3) TMI 328

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.... identical and consisted of blending of five inorganic chemicals in specific proportion. The classification claimed by the assessees under Heading 28.15 was approved from time to time by the department. However, on 23-2-1990, a show cause notice was issued alleging that the classification claimed was not correct and that the correct classification would be under sub-heading 3402.90. Later, show cause notices dated 14-3-1990 and 20-9-1990 were issued seeking to recover differential duty on the re-classification proposed. The Assistant Collector, in his order, rejected the claim for classification under Heading 28.15 as also the alternate plea under 3823 and held that the goods were correctly classifiable under 3402.90. He confirmed the deman....

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....parations and does not extend to industrial cleaning preparations. On plain perusal of the entry and the illustrations given thereunder, we find no substance in this argument. His reference to the sub-notes in the HSN also does not convince us. The ld. Advocate sought to rely upon the entry at (e) in the exclusion clause given. This clause includes water insoluble chemicals. The proceedings show that the contested goods were dissolved in water before its use. The sub-notes under the sub-heading cover the cleaning preparations for application in dairies and breweries also. The notes show that the claim of the ld. Advocate that the coverage does not extend beyond the product meant for domestic uses, is not supported by this note. 7. W....