Non-Ionic Surfactant Classifiable Under CTH 3402 Due to Surface-Active Properties: CAAR Mumbai

In re Shakambari Consultancy (CAAR Mumbai) The application before the Customs Authority for Advance Ruling, Mumbai concerned the classification of an imported product named “CO2 Sustain 2501”, proposed to be imported at Nhava Sheva Port. The applicant sought an advance ruling under Section 28H of the Customs Act, 1962 on whether the product should be classified as an organic surface-active agent under Heading 3402 of the Customs Tariff. The applicant explained that CO2 Sustain 2501 is an aqueous dispersion containing less than 5% Polysorbate 65, a non-ionic surfactant, with water constitut...