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TMI Blog1989 (10) TMI 151X X X X Extracts X X X X X X X X Extracts X X X X ..... T)]. - The appellants herein imported a consignment of Sodium Lauryl Sulphate in March 1985 which was classified by the Custom House under Heading 29.01/45(1)-CTA read with Item 15-AA of Central Excise Tariff for countervailing duty. They claimed refund after clearance as above on the ground that the goods conforming to Indian Pharmacopiea (I.P) and issued for manufacture of drugs and medicine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing agent in textiles, detergents etc. The Assistant Collector s order was upheld by the Collector (Appeals). 2. When the appeal was called, none was present for the appellants who have in their letter dated 28-9-1989 said that they have nothing to add to what is contained in the appeal memo in which they have stated there is no definition of drug/drug aid in Customs or Central Excise Tariff and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the Cegat held that Sodium Lauryl Sulphate was classifiable under item 15-AA of Central Excise Tariff as a surface active agent. The learned SDR pointed out that here also the finding of lower authorities is that Sodium Lauryl Sulphate is wetting/emulsifying agent and cannot be considered a drug or chemicals having prophylactic and therapeutic value and used in drugs. 4. We have given careful ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at Sodium Lauryl Sulphate answers more correctly to the tariff description under Heading 29.01/45(1)-CTA, Organic compounds including antibiotics, hormones, sulpha drugs, vitamins and other products specified in Notes 1 and 2 of this Chapter . And Note 1 would cover the product. Further, in order to be classified under Heading 29.01/45(13) CTA as pharmaceutical chemicals as per the Tariff descrip ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ence about its sole or predominant use as drugs. On the other hand, the certificate refers to the goods only as a pharmaceutical aid finding use as wetting or emulsifying agent. Hence, it has to be held that the appellants have not succeeded in making out a case for classification of the goods under Heading 29.01/45(13) as pharmaceutical chemicals. In the result, we see no reason to interfere with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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