Case Laws

2011(06)LCX0055: Pacific Leather (P) Ltd.: "Sulphonated Fish Oil“ is classifiable under sub-heading 3402 90 20.

2002(12)LCX0017: Metropol India Pvt. Ltd.: Cleanzo and Cleano branded liquids classifiable under heading 3402.

2002(10)LCX0048: Hindustan Lever Ltd.: Liril Active Shower Gel is classifiable under sub-heading 3401 10.

2001(07)LCX0178: Peshawar Soap & Chem. Works: Kesh Nikhar is classifiable under sub-heading 3401 12 and not under 3305.

2001(01)LCX0252: Hindustan Lever Ltd.: Soap noodles classifiable under heading 3401.

2000(06)LCX0060: Wipro Ltd. Toilet Soap is classifiable under Chapter 34.

2000(02)LCX0006: Panama Petro Chem Pvt.Ltd. : Waste Oil (residue left over from lubricating oil) is classifiable under sub-heading 3403 19.

1999(12)LCX0050: Continental Petroleum: Waste oil is classifiable under sub-heading 3403 19.

1998(04)LCX0179: Hindustan Lever Ltd.: Liquid toilet soap is not classifiable under heading 3401 or 3304.

1995(09)LCX0101: Miracle Rubber (P) Ltd : 'Rubber Reclaiming Agent, JACET-350' is classifiable under sub-heading 3403 19.

1992(03)LCX0014: J.K. Synthetics Ltd.: Silicon Spray Toshiba TGS-6007 is classifiable under heading 3403.

1988(01)LCX0056: Ceat Tyres Of India Ltd., Bombay: Silicone is classifiable under heading 3901/06 and not under heading 3401/07.

Advance Rulings

2018(10)LCX0065(AAR): Ginni Filaments Ltd.: Wet Baby Wipes, Wet Face Wipes, Bed and Bath Towels and Shampoo Towels are classifiable under 3307 or 3401 depending upon their constituents. If these products are impregnated with perfumes or cosmetics, the same would fall under HS code 3307 and if they are coated with soap or detergent, then it would fall under HS code 3401.