https://www.taxtmi.com/caselaws?id=167062 Excise classification of toilet soaps turned on the tariff distinction between household and laundry soaps on one side and toilet soaps on the other. The tariff history and contemporaneous budget materials indicated that toilet soap was not intended to fall within Tariff Item 15(1), and trade parlance treated toilet or bath soap as a separate commercial product despite domestic use. Applying commercial understanding and contemporanea expositio, the products branded "Kalpa" and "Oasis" were held to fall under Tariff Item 15(2), and the departmental classification was restored. en-us Wed, 20 Jun 1984 00:00:00 +0530 Fri, 05 Dec 2014 10:14:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167062 Excise classification of toilet soaps turned on the tariff distinction between household and laundry soaps on one side and toilet soaps on the other. The tariff history and contemporaneous budget materials indicated that toilet soap was not intended to fall within Tariff Item 15(1), and trade parlance treated toilet or bath soap as a separate commercial product despite domestic use. Applying commercial understanding and contemporanea expositio, the products branded "Kalpa" and "Oasis" were held to fall under Tariff Item 15(2), and the departmental classification was restored. Case-Laws Central Excise Wed, 20 Jun 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167062