2003 (12) TMI 376

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..... he Respondent. [Order per : Gowri Shankar, Member (T)]. The common question for consideration in these appeals is the classification of the product Alcodegrease manufactured by the appellant. In the order impugned in the appeal, the Commissioner (Appeals) has confirmed the classification determined by the Asstt. Commissioner of the product in Heading 34.02 as a cleaning preparation. It i .....

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..... rds of the heading do not support the view that washing and cleaning preparation of this heading must necessarily contain organic surface active preparations or agents. In addition, the Explanatory Notes to the Harmonised System of Nomenclature to this heading that it includes cleaning and degreasing preparation not having a base of soap or organic surface active agent. The next contention that th .....

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