https://www.taxtmi.com/caselaws?id=85926 Soap noodles were classified on the basis of their condition at the time of clearance, not their intended end use after further processing. CEGAT held that noodles cleared in unfinished form did not answer the description of "soap for toilet use" under Notification No. 12/93-C.E. because they were not themselves toilet soap when presented for assessment. They therefore fell within the residuary category of other soaps and attracted duty at 5% ad valorem; the higher demand and penalty were set aside. en-us Wed, 18 Sep 1996 00:00:00 +0530 Tue, 09 Aug 2011 11:02:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85926 Soap noodles were classified on the basis of their condition at the time of clearance, not their intended end use after further processing. CEGAT held that noodles cleared in unfinished form did not answer the description of "soap for toilet use" under Notification No. 12/93-C.E. because they were not themselves toilet soap when presented for assessment. They therefore fell within the residuary category of other soaps and attracted duty at 5% ad valorem; the higher demand and penalty were set aside. Case-Laws Central Excise Wed, 18 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85926