https://www.taxtmi.com/caselaws?id=107387 Detergent cakes classifiable under Heading 3401.20 were held to qualify for exemption under Serial No. 3 of Notification No. 88/88 because the notification covered laundry soap and carbolic soap under Chapter 34, and the goods were known and used in the market as laundry soaps. Serial No. 26, which applied to synthetic detergent under Heading 34.02, did not extend to these goods. The decisive consideration was the commercial description of the product in the market, so tariff sub-classification did not defeat exemption where the goods answered the notification description. en-us Tue, 01 Apr 2003 00:00:00 +0530 Thu, 22 Mar 2012 11:19:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107387 Detergent cakes classifiable under Heading 3401.20 were held to qualify for exemption under Serial No. 3 of Notification No. 88/88 because the notification covered laundry soap and carbolic soap under Chapter 34, and the goods were known and used in the market as laundry soaps. Serial No. 26, which applied to synthetic detergent under Heading 34.02, did not extend to these goods. The decisive consideration was the commercial description of the product in the market, so tariff sub-classification did not defeat exemption where the goods answered the notification description. Case-Laws Central Excise Tue, 01 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107387