1998 (6) TMI 180 - AT - Central Excise

Summary

Issues:
Classification of chemical products Ardrox PC 7905A/7906A and Ardrox PC 7905B/7906B under Tariff Headings 3402.90 and 3823.90 respectively.

Classification of Ardrox PC 7905A/7906A:
The issue revolves around whether the chemical products Ardrox PC 7905A/7906A should be classified under Tariff Heading 3402.90 as cleaning preparations or under Tariff Heading 3823.90 as miscellaneous chemical products. The appellants argue that the products are used for cleaning the circuit board and preparing it for oxidation, thus falling under Tariff Heading 3402.90. On the other hand, the respondents contend that while the products may contain caustic soda, their main purpose is not cleaning but preparing the PCB for oxidation, making them miscellaneous chemical products under Tariff Heading 3823.90.

The Tribunal notes that the test results confirm that Ardrox PC 7905A/7906A serves a cleaning purpose, albeit with an incidental role in preparing the PCB for oxidation. The lower appellate authority's observation supports this, stating that the product cleans the PCB and readies it for oxidation. Therefore, the Tribunal concludes that Ardrox PC 7905A/7906A should be classified under Tariff Heading 3402.90 as cleaning preparations.

Classification of Ardrox PC 7905B/7906B:
The key question here is whether the chemical products Ardrox PC 7905B/7906B should be classified under Tariff Heading 3402.90 as degreasing agents or under Tariff Heading 3823.90 as miscellaneous chemical products. The Assistant Collector initially classified them as degreasing agents, but the appellants argue that these products are oxidizers used in treating PCBs for electronic goods, making their classification as degreasing agents incorrect.

The Tribunal examines the properties and uses of Ardrox PC 7905B/7906B and finds that they are primarily oxidizers for treating PCBs, with no cleaning aspect involved. Both sides do not dispute the test results. Consequently, the Tribunal agrees with the lower appellate authority's classification under Tariff Heading 3823.90 as miscellaneous chemical products, as these products are not related to cleaning but are essential for treating PCBs for electronic purposes.

In conclusion, the Tribunal rules that Ardrox PC 7905A/7906A should be classified under Tariff Heading 3402.90 as cleaning preparations due to their cleaning purpose, while Ardrox PC 7905B/7906B are correctly classified under Tariff Heading 3823.90 as miscellaneous chemical products for their role as oxidizers in treating PCBs for electronic goods.