2003 (12) TMI 376 - AT - Central Excise

Summary

Issues: Classification of the product Alcodegrease

Analysis:
1. The primary issue in this case is the classification of the product Alcodegrease manufactured by the appellant. The Commissioner (Appeals) confirmed the classification by the Asstt. Commissioner under Heading 34.02 as a cleaning preparation, while the appellant claimed that the goods should be classified as a pickling agent under Heading 38.10.

2. The Tribunal noted that Heading 34.02 covers organic surface-active agents, surface active preparations, washing preparations, and cleaning preparations, regardless of containing soap. On the other hand, Heading 38.10 pertains to pickling preparations for metal surfaces. The appellant argued that since the product does not contain organic surface active agents, it should not be classified under Heading 34.02.

3. The Tribunal rejected the appellant's argument, stating that the heading does not mandate the presence of organic surface active agents in cleaning preparations. The Explanatory Notes to the Harmonised System of Nomenclature clarified that Heading 34.02 includes cleaning and degreasing preparations without a soap or organic surface active agent base.

4. Furthermore, the Tribunal considered the technical bulletin provided by the appellant, which described the product as developed for degreasing ferrous and non-ferrous metals. Degreasing involves removing grease and oil from metal surfaces before working on them, aligning with the definition of a cleaning preparation under Heading 34.02.

5. Ultimately, the Tribunal dismissed the appeals, affirming the classification of the product Alcodegrease as a cleaning preparation under Heading 34.02. The decision was based on the product's intended use for degreasing metals, which falls within the scope of cleaning preparations according to the relevant classification headings and explanatory notes.