ORDER
Gowri Shankar, Member (T)
1. The common question for consideration in these appeals is the classification of the product Alcodegrease manufactured by the appellant. In the order impugned in the appeal, the Commissioner (Appeals) has confirmed the classification determined by the Asst. Commissioner of the product in heading 34.02 as a cleaning preparation. It is the appellant’s claim that the goods should be classified as pickling agent under 38.10.
2. The appellant is absent and unrepresented. We have read the memorandum of appeal and heard the departmental representative.
3. Heading 34.02 reads as follows. “Organic surface-active agent (other than soap); surface active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap.” Heading 38.10 includes pickling preparation for metal surfaces. The remaining part of the heading is not relevant for this appeal.
4. We are not able to accept the contention of the appellant that since the product does not contain any organic surface active agent or preparation it has not be classified in heading 34.02. The words of the heading do not support the view that washing and cleaning preparation of this heading must necessarily contain organic surface active preparations or agents. In addition, the Explanatory Notes to the Harmonised System of Nomenclature to this heading that it includes cleaning and degreasing preparation not having a base of soap or organic surface active agent. The next contention that the classification list has already been approved is although not available to the appellant in the light of the amendment made to Section 11A of the Act having retrospective application by Section 110 of the Finance Act, 2000.
5. The Explanatory Notes to Heading 38.10 explains that decleaning preparation are “preparations used to remove oxides, scale, rust or tarnish the surface facilitate certain operation.” The technical bulletin put out by the appellant for the product itself says that it is specially developed to degrease a variety of ferrous and non ferrous metals. Degreasing as the name suggest is the removal of grease, oil from the surface of metals which are to be worked upon. The product is thus clearly classifiable as a cleaning preparation in heading 34.02.
6. The appeals are accordingly dismissed.