https://www.taxtmi.com/caselaws?id=92560 A revised corrigendum that enlarged the scope of the original show cause notice was treated as impermissible and could not support the Department's alternate classification. Product literature and directions for use were held to be an improper basis for tariff classification, which had to turn on the product's nature and the tariff entries. On the facts, the product was accepted as liquid soap, so Chapter Heading 3401.10 for soap in any form prevailed over Chapter Heading 33.04, which was treated as inapplicable because it excludes soap. The Department's classification was set aside and the assessee's classification restored. en-us Wed, 13 Oct 1999 00:00:00 +0530 Wed, 02 Nov 2011 15:15:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92560 A revised corrigendum that enlarged the scope of the original show cause notice was treated as impermissible and could not support the Department's alternate classification. Product literature and directions for use were held to be an improper basis for tariff classification, which had to turn on the product's nature and the tariff entries. On the facts, the product was accepted as liquid soap, so Chapter Heading 3401.10 for soap in any form prevailed over Chapter Heading 33.04, which was treated as inapplicable because it excludes soap. The Department's classification was set aside and the assessee's classification restored. Case-Laws Central Excise Wed, 13 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92560