Tribunal rules in favor of Soapstone's benefits eligibility under Tariff heading 2505.

The Tribunal upheld Soapstone's eligibility for benefits under Notification 23/55, dismissing the Revenue's appeal against the Collector of Central Excise (Appeals) in New Delhi. The decision was based on the classification of Soapstone, Talcom powder, and Steatite under Tariff heading 2505, deeming them similar and qualifying for the said benefits.

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The appeal was filed by the Revenue against the Collector of Central Excise (Appeals) in New Delhi regarding the eligibility of Soapstone, Talcom powder, and Steatite for benefits under Notification 23/55. The Tribunal confirmed that Soapstone is eligible for the benefit, citing previous decisions, and dismissed the appeal, stating that all three items are similar and classifiable under 2505 of the Tariff.

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