2000 (10) TMI 323

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.... DR, for the Respondents. [Order per : J.H. Joglekar, Member (T)]. -  The appellants request disposal on merits. We have heard Smt. Reena Arya for the Revenue. 2. The limited issue for consideration is classification of the degreasing agents manufactured by the appellants. The Revenue have classified it under 3402.90. The appellants desired classification under Heading 38.23. ....

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....een the exclusion clause and find that it does not support the assessees case. The HSN sub-notes make for anti-rusting chemicals under Heading 38.23, but that heading does not accommodate degreasing chemicals. It is the assessees claim that degreasing chemicals are used in a chain ending in derusting operation, but that does mean that degreasing chemicals could be given the same stature as derusti....