2004 (8) TMI 481

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....Advocate, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. -  Revenue is aggrieved by the order of the CCE (Appeals) having classified - (i)      Condom lubricants. (ii)    Surface Active Antiform Compound under 2710.90 and 3402.90 by the Commissioner (Appeals). Revenue wants the classification under Heading 3910.00. 2. (a) Before p....

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....facture of latex condoms & in textile fabrics etc. (c) Chief chemists test reports also certify the entities to & as not petroleum based products or & as not an OSA. Therefore classification under 2710.90 for condom lubricants & 3402.90 as OSA, for Surface Active Antiform compounds cannot be upheld. (d) As regards the classification under Chapter 39 even if they satisfy Note 6 of Chapt....