https://www.taxtmi.com/caselaws?id=81917 A composite reading of the erstwhile Central Excise Tariff treated the soap entry as covering household and laundry soap only, with toilet soaps falling in the residuary category. Legislative history, including deletion of a separate toilet soap entry, supported that construction, and the appellants' own long-standing classification under the residuary item reinforced it. Affidavits and common parlance evidence were insufficient because they showed household use for personal hygiene, not trade recognition as household soap. Contemporanea expositio and the cited exemption notification did not alter the tariff meaning. The result was that toilet soaps were classifiable under Item 15(2), not Item 15(1). en-us Fri, 03 Jul 1992 00:00:00 +0530 Wed, 29 Jun 2011 17:06:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81917 A composite reading of the erstwhile Central Excise Tariff treated the soap entry as covering household and laundry soap only, with toilet soaps falling in the residuary category. Legislative history, including deletion of a separate toilet soap entry, supported that construction, and the appellants' own long-standing classification under the residuary item reinforced it. Affidavits and common parlance evidence were insufficient because they showed household use for personal hygiene, not trade recognition as household soap. Contemporanea expositio and the cited exemption notification did not alter the tariff meaning. The result was that toilet soaps were classifiable under Item 15(2), not Item 15(1). Case-Laws Central Excise Fri, 03 Jul 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81917