https://www.taxtmi.com/caselaws?id=124045 Soap specially made for dogs, containing silicate and neem oil with insecticidal effect, was classified according to its essential character and trade understanding. Because it was meant for cleaning dogs' skin and not for human toilet use, it fell under soap other than for toilet use, sub-heading 3401.11, rather than toilet soap under sub-heading 3401.19. The Chemical Examiner's view could not displace the functional distinction applied in tariff classification. Revenue's challenge failed. en-us Wed, 20 Aug 2008 00:00:00 +0530 Mon, 24 Sep 2012 18:38:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124045 Soap specially made for dogs, containing silicate and neem oil with insecticidal effect, was classified according to its essential character and trade understanding. Because it was meant for cleaning dogs' skin and not for human toilet use, it fell under soap other than for toilet use, sub-heading 3401.11, rather than toilet soap under sub-heading 3401.19. The Chemical Examiner's view could not displace the functional distinction applied in tariff classification. Revenue's challenge failed. Case-Laws Central Excise Wed, 20 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124045