https://www.taxtmi.com/caselaws?id=40675 Brushless shaving cream was not classifiable as "soap" under Tariff Item No. 15(2) of the Central Excise Tariff before 1-3-1973 because excise classification depends on the product's commercial identity and market understanding, not merely its chemical composition. Trader evidence showed the product was not known or bought and sold as soap, and the presence of tri-ethanolamine did not alter that position. The later insertion of Tariff Item No. 14F(iii), expressly covering shaving creams whether or not containing soap or detergents, reinforced that the product had not previously fallen within Item 15(2). en-us Tue, 31 Jul 1979 00:00:00 +0530 Thu, 13 May 2010 12:04:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40675 Brushless shaving cream was not classifiable as "soap" under Tariff Item No. 15(2) of the Central Excise Tariff before 1-3-1973 because excise classification depends on the product's commercial identity and market understanding, not merely its chemical composition. Trader evidence showed the product was not known or bought and sold as soap, and the presence of tri-ethanolamine did not alter that position. The later insertion of Tariff Item No. 14F(iii), expressly covering shaving creams whether or not containing soap or detergents, reinforced that the product had not previously fallen within Item 15(2). Case-Laws Central Excise Tue, 31 Jul 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40675