Commercial identity controls excise classification, so brushless shaving cream was not treated as soap under the earlier tariff entry.

Brushless shaving cream was not classifiable as "soap" under Tariff Item No. 15(2) of the Central Excise Tariff before 1-3-1973 because excise classification depends on the product's commercial identity and market understanding, not merely its chemical composition. Trader evidence showed the product was not known or bought and sold as soap, and the presence of tri-ethanolamine did not alter that position. The later insertion of Tariff Item No. 14F(iii), expressly covering shaving creams whether or not containing soap or detergents, reinforced that the product had not previously fallen within Item 15(2).

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Issues: Whether brushless shaving cream was classifiable as "soap" under Tariff Item No. 15(2) of the Central Excise Tariff prior to 1-3-1973.

Analysis: Classification under the Central Excises & Salt Act, 1944, was to be determined according to the sense in which the goods were understood in commercial parlance and by persons dealing in them. Evidence from traders showed that brushless shaving cream was not known or bought and sold in the market as soap. The presence of tri-ethanolamine did not make the product soap for tariff purposes, and chemical composition was not decisive. The amendment inserting Tariff Item No. 14F(iii) with effect from 1-3-1973, expressly covering shaving creams whether or not containing soap or detergents, supported the view that the product did not earlier fall within Item 15(2).

Conclusion: Brushless shaving cream was not covered by Tariff Item No. 15(2) prior to 1-3-1973 and was outside the purview of that item.

Ratio Decidendi: For excise classification, a product must be construed according to its commercial identity in the market, and where it is not commercially known as the tariff item described, it cannot be classified under that entry merely because of its chemical constituents.

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