https://www.taxtmi.com/caselaws?id=1361 Vim Dish Wash Bar was held not to fall under Chapter Sub-heading 3401.20 because it was neither soap nor an organic surface-active product used as soap in the prescribed form. The SC noted that Chapter Note 2 confines products containing abrasive powders to Heading 34.01 only when they are in soap form; otherwise they are classified under Heading 34.05 as scouring preparations. As the product was found to be a mixture predominantly containing abrasive powder and used for scouring, Chapter Sub-heading 3401.20 was inapplicable and classification had to follow the product's predominant character under Rule 3(b). en-us Thu, 12 Apr 2007 00:00:00 +0530 Mon, 14 Apr 2008 17:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1361 Vim Dish Wash Bar was held not to fall under Chapter Sub-heading 3401.20 because it was neither soap nor an organic surface-active product used as soap in the prescribed form. The SC noted that Chapter Note 2 confines products containing abrasive powders to Heading 34.01 only when they are in soap form; otherwise they are classified under Heading 34.05 as scouring preparations. As the product was found to be a mixture predominantly containing abrasive powder and used for scouring, Chapter Sub-heading 3401.20 was inapplicable and classification had to follow the product's predominant character under Rule 3(b). Case-Laws Central Excise Thu, 12 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1361