9911796707
TMI Blog1998 (11) TMI 230X X X X Extracts X X X X X X X X Extracts X X X X ..... . The Appellants claimed classification of the impugned product under sub-heading 3808.90 of the Schedule to the Central Excise Tariff Act in their classification lists No. 1/91-92, dated 1-4-1991 and 11-4-1991. Both the classification lists were approved by the Assistant Collector, Bhandup and Thane. The Collector reviewed the approval under Section 35E(2) of the Central Excise Act and, on appeals being filed, the Collector (Appeals) Bombay set aside the approval and classified the impugned products under sub-heading No. 3402.90 holding that though the impugned products had some disinfectant properties, they were used for cleaning of sanitarywares in the lavatory; that when the products were used to clean lavatory, then as a result of use ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocate and hold that review orders were not bad in law. 5. The learned Advocate, arguing on merit of the case, submitted that the main raw material for their product sanifresh lavatory disinfectant (powder) is `sodium bisulphate which forms 85% of the product; that the sodium bisulphate is a disinfectant which is evident from Condensed Chemical Dictionary by Hawley; that according to the said dictionary, the uses of sodium bisulphate are flux for decomposing minerals; substitute for sulphuric acid in dyeing, disinfectant, manufacture of sodium hydrosulfide, etc. He further, submitted that chemical examiner had given his test reports without carrying out a test, called Riedal Walkar coefficient (RWC), that such a test could be carried ou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r No. 388/RCB/97-98 dated 10-3-1998. He also contended that both the products are marketed as disinfectants; that consumers buy these products as disinfectants as they have got disinfectant use and it is settled law that in the matter of classification, popular and commercial meaning should be taken into consideration 6. In respect of product Sanifresh lavatory disinfectant (liquid), he mentioned that the main raw material is Hydrochloric Acid which constitutes 30% of the product and phenol which constitutes 10% provides the disinfectant quality to the product. He referred to all the test reports including the Test Report from National Chemical Laboratory according to which the impugned product is a disinfectant. 7. He further contende ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods produced from Phenolic Compounds and high boiling tar acid being disinfectant fluids which have the capacity of killing bacterial are pesticides. 8. Countering the arguments, Shri Satnam Singh, learned SDR, submitted that the description mentioned on the plastic container in which product is packed, is that sanifresh lavatory disinfectant cleans the toilet, removes stains, kills germs and freshens the air and it is thus evident that the product in question is actually used for cleaning of sanitary wares in the lavatory and as a result of use of these products, germs also got killed. He also mentioned that the product, being simple mixture, its ingredients retain their individual properties; that sodium bisulphate has properties ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... b-heading 3402.90. He also submitted that HSN Note IV under Heading 38.08 excludes preparations covered by more specific headings of the Nomenclatures or having subsidiary disinfecting, insecticidal, etc. properties. In reply, the learned Advocate submitted that it is clear from the description mentioned on the container that the product is meant only for lavatories only and it kills germs. As far as product in liquid form is concerned, he submitted that corrosive and germicidal properties of hydrochloric along with Nonyl Phenol acts as disinfectant ; that Assistant Commissioner Thane in Order, dated 21-4-1998 which pertains to sanifresh lavatory disinfectant (liquid), has held that the primary function is disinfectant and is classifiable ..... X X X X Extracts X X X X X X X X Extracts X X X X
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