2009 (4) TMI 765 - AT - Central Excise

Castor oil - Sulphonated castor oil - Sulphonated castor oil contended by Revenue as classifiable under sub-heading 3403.90 of Central Excise Tariff covering lubricating preparations

Summary

The judgment concerns the classification of "Sulphonated castor oil" under CET SH 3403.90 or CET SH 3402.10. The Tribunal upheld the lower appellate authority's decision, classifying it under CET SH 3402.10 based on the requirement of its surface active function. The appeal was rejected.