https://www.taxtmi.com/caselaws?id=93716 A bathing bar marketed as Dove was held classifiable under Heading 3401.20 as an organic surface-active product and preparation for use as soap, not under Heading 3304 as a beauty or skin-care preparation. Classification was determined by the product's composition, BIS bathing bar specifications, the Chief Chemist's report, tariff language, and the chapter note excluding soap and Heading 3401 goods from Chapter 33. Common parlance and trade understanding were treated as the controlling test, rather than advertising claims or isolated cosmetic features. On that basis, the product answered the description of soap-related goods, and reclassification under Chapter 33 was not sustainable. en-us Fri, 02 Jun 2000 00:00:00 +0530 Wed, 16 Nov 2011 14:20:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93716 A bathing bar marketed as Dove was held classifiable under Heading 3401.20 as an organic surface-active product and preparation for use as soap, not under Heading 3304 as a beauty or skin-care preparation. Classification was determined by the product's composition, BIS bathing bar specifications, the Chief Chemist's report, tariff language, and the chapter note excluding soap and Heading 3401 goods from Chapter 33. Common parlance and trade understanding were treated as the controlling test, rather than advertising claims or isolated cosmetic features. On that basis, the product answered the description of soap-related goods, and reclassification under Chapter 33 was not sustainable. Case-Laws Central Excise Fri, 02 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93716