2003 (12) TMI 376

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....ne, for the Appellant. Shri V.B. Khalwadekar, DR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  The common question for consideration in these appeals is the classification of the product Alcodegrease manufactured by the appellant. In the order impugned in the appeal, the Commissioner (Appeals) has confirmed the classification determined by the Asstt. Commissioner o....

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.... active agent or preparation it has not been classified in Heading 34.02. The words of the heading do not support the view that washing and cleaning preparation of this heading must necessarily contain organic surface active preparations or agents. In addition, the Explanatory Notes to the Harmonised System of Nomenclature to this heading that it includes cleaning and degreasing preparation not ha....