In re Detergeo Chem Private Limited (CAAR Mumbai)
Customs Authority for Advance Rulings (CAAR), Mumbai, examined the classification of Fatty Alcohol Ethoxylates (FAE) with three or more moles of Ethylene Oxide under the Customs Tariff Act, 1975. The applicant sought clarification on whether these products fall under tariff item 3402 4200 and if they qualify for exemptions under Notification No. 46/2011-Cus. The ruling considered product characteristics, industry usage, and relevant legal provisions, including the Harmonized System of Nomenclature (HSN) and Chapter Notes of the Customs Tariff. The ruling also referenced previous decisions on similar classifications.
Based on submitted data and publicly available information, CAAR concluded that FAE with three or more moles of Ethylene Oxide meets the criteria for classification under CTI 3402 4200 as a non-ionic organic surface-active agent. The decision emphasized the importance of product testing at the time of import to confirm classification. The ruling also noted that since the goods had not yet been imported, the decision was based on the applicant’s submissions and general trade information.
RELEVANT EXTRACT OF THE ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, MUMBAI
7. Discussions and Findings
7.1 I have considered all the materials placed before me in respect of the classification of subject oods. I have gone through the submissions made by the applicant during the personal hearing as ell as the response received from the Jurisdictional Customs Commissionerate. Therefore, I proceed o pronounce a ruling on the basis of information available on record as well as existing legal raniework.
