TaxTMI 
TaxTMI 
1998 (6) TMI 180
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....on of inorganic chemicals like caustic soda and inorganic phosphates. In can find use as a degreasing agent. 2. Before we deal with the arguments of both the sides, we would also like to reproduce the findings of the lower appellate authority which has held the classification of the two products under Tariff Heading 3823.90 in favour of the respondents herein. 4. I have considered the submissions. Here, there are two products, viz., Ardrox PC 7905 and PC 7906. PC 7905A and 7906A which are described as alkaline additive and 7905B which are described as oxidiser additive. From the literature furnished by the appellants, it is seen that PC 7905 and PC 7906 are for alkaline oxide chemical treatment of copper surfaces which enhances ....
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.... the use of the product PC 7905B and 7906B except for their composition. He does not try that they are degreasing agent. Even then, the Assistant Collector has held them as degreasing agent. In fact, PC 7905A and 7906A are alkaline additives used for surface treatment preparing the printed circuit boards for oxidation, whereas, PC 7906B/PC 7905B are oxidiser. In that sense, the Assistant Collector's order to classify both of the products under Chapter sub-heading 3402.90 is wrong. In the context of the technical literature and the use of the products, it has to be held that both products though have separate properties but being complimentary to each other are incapable of being used independently. Therefore, they have to be classified toge....
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....cleared separately, are not in any manner cleaning preparations. Product No. A apart from cleaning also prepares the PCB for oxidation purposes. Its use simplicitor is not cleaning of the PCB. Therefore, the product A will be covered by Tariff Heading 3823.90 being a miscellaneous chemical product not elsewhere specified in the tariff. As regards the Product B, ld. Advocate submits that this chemical is only an oxidiser and has nothing to do with cleaning at all. Therefore classification of this product under Tariff Heading 3402.90 as proposed by the Revenue would be totally misplaced. Being a miscellaneous chemical its classification has also been rightly done by the lower appellate authority under Tariff Heading 3823.90. Ld. Advocate for ....