2000 (8) TMI 569

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....02.90 as confirmed by the Commissioner (Appeals), under the impugned order. 2. Shri A.R. Madhav Rao, learned Advocate mentioned that Heading 34.02 deals with organic surface active agents, other than soap; surface active preparations, washing preparations including auxiliaray washing preparations and cleaning preparations; that Heading 34.05 deals with polishes and creams for footwear, furniture, floors or metal coverings and powders and similar preparations excluding wax of Heading No. 34.04; that Heading 34.05 specifically deals with polishes and creams for footwears and goods in question are specific preparations for footwear which is used not only for scouring, for polishing or shampooing of shoes; that the Notes to Chapter 34 d....

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....couring pastes and powders and other scouring preparations". He referred to the definition of word 'scour' as given in the Great Family Encyclopedic Dictionary according to which 'scour' means cleanse or brighten by friction; clean out by flushing with water, or (of water) by flowing through or over; purge drastically; clear (rust stain) away, off, by rubbing etc." He also referred to the definition in Chambers English Dictionary according to which scour means "To clean, polish, remove or form by hard rubbing; to scrub; to cleanse; free from grease, dirt or gum...." and contended that the word 'polish' is definitely part of scouring and the impugned goods may fall under Sub-heading 3405.40 of CETA. 3. Countering the submissions, Shr....

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....ng preparations, whether or not containing soap   3402.10- Sulphonated Caster Oil, fish oil or sperm oil   3402.90- Other 34.05   Polishes and creams, for footwears, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, non-wovens, cellular plastics or cellular rubber, impregnated coated or covered with such preparations), excluding waxes of heading No. 34.04.   3405.10- Polishes, creams and similar preparation for footwear or leather.   3405.40- Scouring pastes and powders and other scouring preparations. 5. The impugned product does the function of cleaning the shoe....