2002 (11) TMI 502 - AT - Customs

Summary

The appeal involved the classification of hipogen AC 1000, a product consisting of peroxide compounds, special non-ionic surfactant, and alkali builder. The importer classified it under Heading 3405.90, but the department disagreed and classified it under Heading 3402.90. The appellant argued it should be classified as a scouring powder under Heading 3405, but the tribunal found it to be a surface-active agent, placing it under Heading 3402. The appeal was dismissed.