https://www.taxtmi.com/caselaws?id=86244 A manufacturer clearing goods as soap was entitled to exemption under Notification No. 46/89 because the department itself had accepted the product under Tariff Heading 3401.10 and assessed it as soap. Once the goods emerging from the factory answered the description of soap and were cleared on that basis, the exemption could not be denied merely because buyers later processed them into smaller marketable forms outside the factory. The denial on the ground that condition No. 2 was not fulfilled was therefore incorrect. en-us Tue, 24 Sep 1996 00:00:00 +0530 Tue, 16 Aug 2011 16:56:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86244 A manufacturer clearing goods as soap was entitled to exemption under Notification No. 46/89 because the department itself had accepted the product under Tariff Heading 3401.10 and assessed it as soap. Once the goods emerging from the factory answered the description of soap and were cleared on that basis, the exemption could not be denied merely because buyers later processed them into smaller marketable forms outside the factory. The denial on the ground that condition No. 2 was not fulfilled was therefore incorrect. Case-Laws Central Excise Tue, 24 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86244