https://www.taxtmi.com/caselaws?id=94992 Laundry soaps made by an individually owned proprietary unit did not fall within Tariff Entry 3401.13, because that entry was confined to soaps produced by a factory owned by the Khadi and Village Industries Commission or by an organisation approved by it. The unit also failed to qualify for exemption under Notification No. 88/88-C.E., as the notification covered specified rural-area units such as registered co-operative societies, women's societies, recognised institutions, and DRDA-assisted units; the term "institutions" was read in line with those categories and not extended to an individual proprietor. Trade Notice No. 2/96, which dealt only with the meaning of "rural area," did not assist the unit. en-us Wed, 18 Oct 2000 00:00:00 +0530 Tue, 06 Dec 2011 12:58:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94992 Laundry soaps made by an individually owned proprietary unit did not fall within Tariff Entry 3401.13, because that entry was confined to soaps produced by a factory owned by the Khadi and Village Industries Commission or by an organisation approved by it. The unit also failed to qualify for exemption under Notification No. 88/88-C.E., as the notification covered specified rural-area units such as registered co-operative societies, women's societies, recognised institutions, and DRDA-assisted units; the term "institutions" was read in line with those categories and not extended to an individual proprietor. Trade Notice No. 2/96, which dealt only with the meaning of "rural area," did not assist the unit. Case-Laws Central Excise Wed, 18 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94992