COMMNR. OF CENT. EX. & CUSTOMS,SURAT-II vs M/S. NIRMALA DYECHEM

The Supreme Court addressed the classification of 'Domex Power Cleaner' under the Central Excise Tariff Act, specifically under headings 34.02 and 38.08. The Court held that the classification depends on whether the product is principally used as a disinfectant or as a cleaning preparation, emphasizing the need for deeper consideration of its active agents and functions. The matter was remitted to the Commissioner for further examination, without expressing a definitive view on the classification.