Soap noodle classification turns on actual use as cleared, placing non-toilet-use goods under sub-heading 3401.11.

Soap noodles are classifiable by their character and intended use as cleared: where the goods are not shown to be for toilet use, they fall under sub-heading 3401.11 as soap other than for toilet use, rather than under the residuary sub-heading 3401.19. The analysis notes that the respondents' case that the goods were meant for chemical use was not controverted, no material established toilet use, and the Tribunal's earlier view in Jocil Ltd. supported exclusion from the toilet-soap category until further processing.

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Issues: Whether soap noodles are classifiable under sub-heading 3401.11 as soap other than for toilet use, or under sub-heading 3401.19 as others.

Analysis: The relevant tariff heading distinguishes soap other than for toilet use from the residuary entry. The respondents' case that the soap noodles were meant for chemical use and not for toilet use was not controverted, and no material was produced to show that the goods were in fact for toilet use. The classification therefore turned on the actual character and use of the goods as cleared. The prior Tribunal decision in Jocil Ltd. supported the view that soap noodles, as cleared, are not toilet soap and remain outside the toilet-use category until further processing.

Conclusion: Soap noodles were correctly classified under sub-heading 3401.11 and not under sub-heading 3401.19.

Final Conclusion: The Revenue's challenge to the classification failed, and the order of the Commissioner was sustained.

Ratio Decidendi: Classification of soap under the tariff entry depends on whether the goods, as cleared, are for toilet use; goods not shown to be for toilet use fall within sub-heading 3401.11 and not the residuary entry.

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