Classification of toilet soap with small A.O.S. content may rest under the ordinary toilet soap heading based on composition. A toilet soap containing a small percentage of alpha-olefin sulphonate but otherwise composed predominantly of conventional soap constituents may still be classifiable under Sub-Heading 3401.10 under the HSN explanatory notes. Classification depends on the soap's overall composition and other factors; each case must be decided on its merits. Assessing authorities should apply these guidelines when determining the proper tariff classification.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Classification of toilet soap with small A.O.S. content may rest under the ordinary toilet soap heading based on composition.
A toilet soap containing a small percentage of alpha-olefin sulphonate but otherwise composed predominantly of conventional soap constituents may still be classifiable under Sub-Heading 3401.10 under the HSN explanatory notes. Classification depends on the soap's overall composition and other factors; each case must be decided on its merits. Assessing authorities should apply these guidelines when determining the proper tariff classification.
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