https://www.taxtmi.com/caselaws?id=183263 Soap in cake or bar form was held classifiable under Heading 34.01, not as a hair preparation under Heading 33.05, because the tariff scheme, chapter notes, HSN guidance and market understanding treated soap as excluded from the hair-preparations chapter. The product was found to conform to toilet soap requirements and could not be reclassified merely because it was used on hair or promoted for that purpose. The extended period of limitation was also found unjustified, as the goods had long been manufactured and declared as soap without material showing suppression or wilful misstatement. On that basis, the related duty, interest and penalties could not be sustained. en-us Mon, 30 Jul 2001 00:00:00 +0530 Fri, 03 Jun 2016 11:19:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183263 Soap in cake or bar form was held classifiable under Heading 34.01, not as a hair preparation under Heading 33.05, because the tariff scheme, chapter notes, HSN guidance and market understanding treated soap as excluded from the hair-preparations chapter. The product was found to conform to toilet soap requirements and could not be reclassified merely because it was used on hair or promoted for that purpose. The extended period of limitation was also found unjustified, as the goods had long been manufactured and declared as soap without material showing suppression or wilful misstatement. On that basis, the related duty, interest and penalties could not be sustained. Case-Laws Central Excise Mon, 30 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183263