2002 (11) TMI 502

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..... JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. The question for consideration in this appeal is the classification of hipogen AC 1000. The substance which is stated by the appellant to consist of peroxide compounds, special non-ionic surfactant and alkali builder was classified by the importer on its importation in Heading 3405.90 of the Customs Tariff. The department .....

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..... f Dongam Chemical Industries Ltd. This gives the composition of the product which we have mentioned and says that desizing and scouring agent specially developed for one bath method . Owing to its excellent desizing and scouring effect in sizes, not only conventional (starch) but also synthetic (P.V.C), the grease and soils are rapidly removed at the same time in the kier scouring or continuous s .....

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..... mphasised by the representative of the appellant. We do not see how this makes a difference. The note refers in general to the preparations of heading 34.05, and cannot be interpreted to mean that anything that is used for industrial purposes will fall in that heading. Further it is feasible that scouring powder classifiable in this heading may be used to scour sinks, etc., in factories and other .....

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