2002 (11) TMI 559 - AT - Customs

Summary

The appeal considered the classification of hipogen AC 1000. The importer classified it under Heading 3405.90, but the department disagreed and classified it under Heading 3402.90. The appellant argued it should be classified as a scouring powder under Heading 34.05, but the tribunal found it to be classifiable under Heading 34.02 as surface-active agents. The appeal was dismissed.