C. Ex. Evasion of Central Excise duty by the manufacturers of Nirma and other Soap Manufacture

C. Ex. Evasion of Central Excise duty by the manufacturers of Nirma and other Soap Manufacture https://www.taxtmi.com/circulars?id=7017 Chemical analysis found the toilet soap to be about 76% sodium palmitate with minor additives; the presence of small quantities of organic surface active agent does not change tariff character because Chapter Note 3 defines the term and does not extend to preparations. Under HSN guidance, trace surfactants in an essentially saponified product do not justify classification as an organic surface active preparation, and the product is classifiable as toilet soap for excise duty purposes. en-us Mon, 04 Jul 1988 00:00:00 +0530 Thu, 09 Jul 2009 10:58:00 +0530 TaxTMI RSS Generator C. Ex. Evasion of Central Excise duty by the manufacturers of Nirma and other Soap Manufacture https://www.taxtmi.com/circulars?id=7017 Chemical analysis found the toilet soap to be about 76% sodium palmitate with minor additives; the presence of small quantities of organic surface active agent does not change tariff character because Chapter Note 3 defines the term and does not extend to preparations. Under HSN guidance, trace surfactants in an essentially saponified product do not justify classification as an organic surface active preparation, and the product is classifiable as toilet soap for excise duty purposes. Circulars Central Excise Mon, 04 Jul 1988 00:00:00 +0530 https://www.taxtmi.com/circulars?id=7017