https://www.taxtmi.com/caselaws?id=220016 Classification of Ayurvedic soap under the Central Excise Tariff depended on whether manufacture was carried out with the aid of power. The Department's evidence did not reliably establish actual use of electrically operated equipment in the relevant manufacturing process; the witness statements and material on record were insufficient, and the claimed movement of caustic soda lye did not by itself show manufacture with the aid of power. On that basis, classification under sub-heading 3401.19 was not justified, and the soap remained classifiable under sub-heading 3401.12. en-us Thu, 06 Dec 2012 00:00:00 +0530 Thu, 09 May 2013 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220016 Classification of Ayurvedic soap under the Central Excise Tariff depended on whether manufacture was carried out with the aid of power. The Department's evidence did not reliably establish actual use of electrically operated equipment in the relevant manufacturing process; the witness statements and material on record were insufficient, and the claimed movement of caustic soda lye did not by itself show manufacture with the aid of power. On that basis, classification under sub-heading 3401.19 was not justified, and the soap remained classifiable under sub-heading 3401.12. Case-Laws Central Excise Thu, 06 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220016