TaxTMI 
TaxTMI 
1998 (9) TMI 185
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....gh, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The correct classification of the product "Pyroclean 17" manufactured by the appellants herein, arises for determination in this appeal against the order of the Collector of Central Excise (Appeals), Mumbai who has confirmed classification of the product as "cleaning preparation" under CET sub-heading 3402.90 - the ass....
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....hemicals used in the phosphating process. A sample of the product was tested by the Deputy Chief Chemist who reported that "the sample is a heterogenous solid mixture with white flakes-pale brown coarse powder and lumps. It is composed of alkalies, phosphates and silicates." It was also observed in the report that the cleaning preparations based on alkalies are classified under Heading 34.02. The ....
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....tc. e.g. those containing sodium hydrogen sulphate or a mixture of sodium hypochlorite and trisodium orthophosphate. (ii) Degreasing or cleaning preparations, used e.g. in dairies or breweries, and with a basis of : - alkaline substances such as sodium carbonate or caustic soda, or - solvents and emulsifiers This group of products may contain small quantitites of soap or other surface-active....
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....ause the literature of the product, and the claim of the appellants clearly shows that the main function of the product is surface active function - in other words, the main function of the preparation is admittedly to remove oils, dirt, soil from the metal surface. The contention of the appellants that the product is an anti-rust preparation is nowhere established with reference to any material o....