https://www.taxtmi.com/caselaws?id=3643 Use of power only to pump caustic soda lye from tanker lorries into storage, before the manufacturing process commenced, did not amount to use of power in or in relation to the manufacture of toilet soap. The manufacturing stages that converted the raw materials into soap were carried on without power or steam, so the product remained classifiable under Heading 3401.12 rather than Heading 3401.19. The ruling distinguished cases where power was used in an integral manufacturing stage, and held that a preliminary transfer of raw material into storage does not defeat the claimed classification benefit. en-us Tue, 11 Dec 2007 00:00:00 +0530 Mon, 21 Apr 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3643 Use of power only to pump caustic soda lye from tanker lorries into storage, before the manufacturing process commenced, did not amount to use of power in or in relation to the manufacture of toilet soap. The manufacturing stages that converted the raw materials into soap were carried on without power or steam, so the product remained classifiable under Heading 3401.12 rather than Heading 3401.19. The ruling distinguished cases where power was used in an integral manufacturing stage, and held that a preliminary transfer of raw material into storage does not defeat the claimed classification benefit. Case-Laws Central Excise Tue, 11 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3643