Common parlance controls tariff classification of bathing bars, keeping soap-like products under Heading 3401 rather than Chapter 33.

A bathing bar marketed as Dove was held classifiable under Heading 3401.20 as an organic surface-active product and preparation for use as soap, not under Heading 3304 as a beauty or skin-care preparation. Classification was determined by the product's composition, BIS bathing bar specifications, the Chief Chemist's report, tariff language, and the chapter note excluding soap and Heading 3401 goods from Chapter 33. Common parlance and trade understanding were treated as the controlling test, rather than advertising claims or isolated cosmetic features. On that basis, the product answered the description of soap-related goods, and reclassification under Chapter 33 was not sustainable.

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Issues: Whether the product marketed as Dove bathing bar was classifiable under Heading 3401.20 as an organic surface-active product and preparation for use as soap in the form of bars, cakes, moulded pieces or shapes, or under Heading 3304 as a beauty or skin-care preparation.

Analysis: The product was examined in the light of its composition, the Bureau of Indian Standards specifications for bathing bars, the Chief Chemist's report, the tariff language, and the chapter note excluding soap and Heading 3401 products from Chapter 33. The composition showed substantial surface-active content together with fatty matter, and the product was marketed and understood in trade as a bathing bar rather than as a skin-care cosmetic. The controlling test for classification was the common parlance and trade understanding of the goods, and not merely advertising claims or isolated cosmetic features. Since the product answered the description of soap-related goods under Heading 3401 and Chapter 33 specifically excluded such goods, classification under Heading 3304 was not sustainable.

Conclusion: The product was classifiable under Heading 3401.20 and not under Heading 3304. The demand based on reclassification under Chapter 33 failed, and the assessee succeeded on the classification issue.

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