Toilet soap classification under Chapter 34 prevails; low TFM content alone does not shift it to Chapter 33 bathing preparations.

Toilet soap is to be classified under Chapter 34 on the basis of commercial parlance and the tariff scheme, and low TFM content by itself does not convert it into a bathing preparation under Chapter 33. Chapter Note 1(b) to Chapter 33 excludes soap from that chapter, so Rexona toilet soap remained a household toilet soap classifiable under sub-heading 3401.10 and not under sub-heading 3307.30.

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Issues: Whether the product Rexona toilet soap was correctly classifiable under sub-heading 3401.10 of the Central Excise Tariff Act, 1985 or under sub-heading 3307.30 of the Central Excise Tariff Act, 1985.

Analysis: The dispute was held to be covered by earlier decisions involving the same product and similar soaps. It was reaffirmed that TFM content is not the determinative test for classification. Applying the settled tariff understanding and commercial parlance, toilet soap remains a soap classifiable under Chapter 34 and does not become a bathing preparation merely because its TFM content is below 60%. Chapter Note 1(b) to Chapter 33 excludes soap from that chapter, and the product in question was treated as a household toilet soap.

Conclusion: Rexona was held to be classifiable under sub-heading 3401.10 and not under sub-heading 3307.30, and the appeal succeeded.

Ratio Decidendi: For tariff purposes, toilet soap is to be classified as soap under Chapter 34 on the basis of commercial parlance and the tariff scheme, and low TFM content by itself does not justify classification as a bathing preparation under Chapter 33.

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