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of <h1>Central Excise Duty Evasion: Soap Manufacturer's Classification Dispute Involving Sodium Palmitate and Organic Surface Active Agents.</h1> The circular addresses the evasion of Central Excise duty by manufacturers, including a specific case involving a company producing toilet soap. The company uses Alpha Olefin Sulphonate as a raw material, paying a 15% duty under certain notifications. A sample was analyzed to determine proper classification, revealing the soap consists mainly of sodium palmitate. The presence of organic surface active agents was deemed irrelevant for classification purposes. The product is classified under sub-heading 3401.10, as the presence of small quantities of such agents does not require classification under 3401.20.
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