1999 (5) TMI 180

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..... Agarwal, JDR, for the Respondents. [Order per : J.H. Joglekar, Member (T)]. -  The short point involved in this appeal is whether the imported product described as "CRC Anti-corrosive Agent" is classifiable under Heading 2710 or 3811. In the impugned order the Collector of Customs (Appeals) had upheld the classification under Heading 3811, on the ground that the product was anti-corro....

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....he sub-heading 38.11 specifically speaks of anti-corrosive preparations. We do not find any force in the submission that the imported goods cannot be directly used but that they have to be further formulated for use as anti-corrosive preparations. We also find that Tariff Heading 2710 provides for inclusion therein only of the goods which are not elsewhere specified. The sub-notes in the HSN presc....