https://www.taxtmi.com/caselaws?id=80216 Toilet soaps were treated as falling under Tariff Item 15, sub-item (2), rather than as household and laundry soap under sub-item (1), because earlier Tribunal rulings had already adopted that classification and the assessee produced no evidence that toilet soaps were understood in common or trade parlance as household soap. The Tribunal noted that the earlier view was not based only on contemporanea exposito but also on trade understanding and other material, and declined to depart from that line of authority. The classification in favour of the Revenue therefore remained undisturbed, and the appeals failed. en-us Tue, 23 Feb 1988 00:00:00 +0530 Wed, 15 Jun 2011 15:04:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80216 Toilet soaps were treated as falling under Tariff Item 15, sub-item (2), rather than as household and laundry soap under sub-item (1), because earlier Tribunal rulings had already adopted that classification and the assessee produced no evidence that toilet soaps were understood in common or trade parlance as household soap. The Tribunal noted that the earlier view was not based only on contemporanea exposito but also on trade understanding and other material, and declined to depart from that line of authority. The classification in favour of the Revenue therefore remained undisturbed, and the appeals failed. Case-Laws Central Excise Tue, 23 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80216