https://www.taxtmi.com/caselaws?id=391146 Toilet soap is to be classified under Chapter 34 on the basis of commercial parlance and the tariff scheme, and low TFM content by itself does not convert it into a bathing preparation under Chapter 33. Chapter Note 1(b) to Chapter 33 excludes soap from that chapter, so Rexona toilet soap remained a household toilet soap classifiable under sub-heading 3401.10 and not under sub-heading 3307.30. en-us Fri, 17 Jan 2020 00:00:00 +0530 Mon, 20 Jan 2020 17:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391146 Toilet soap is to be classified under Chapter 34 on the basis of commercial parlance and the tariff scheme, and low TFM content by itself does not convert it into a bathing preparation under Chapter 33. Chapter Note 1(b) to Chapter 33 excludes soap from that chapter, so Rexona toilet soap remained a household toilet soap classifiable under sub-heading 3401.10 and not under sub-heading 3307.30. Case-Laws Central Excise Fri, 17 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391146