2005 (8) TMI 524

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..... hav, JDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. Heard both sides. The issue involves classification of the impugned goods, namely Sodium Petroleum Sulphonate. The period in dispute is November 1991 to August 1997. The appellants have claimed classification under sub-heading 3823.00 upto 28-2-96 and under sub-heading 3824.90 after 1-3-1997. The department h .....

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..... tes are excluded from the said heading. He also states that surface active agents have to be soluble in water whereas the appellants' product is not soluble in water. He states that this aspect has not been taken into account by the lower authorities while classifying the product as surface active agent under heading 34.02. 4. After hearing both sides and considering that, retest of the sample i .....

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