https://www.taxtmi.com/caselaws?id=43520 Toilet soap is classified in common and commercial parlance as household soap under Tariff Item 15(1), because tariff entries must be construed by the ordinary market meaning of the goods rather than by technical distinctions or departmental practice. The 1964 amendment displaced the earlier separate treatment of toilet soap, and the amended entry did not specifically place it in the residual category of other sorts. Contemporaneous executive understanding was given little weight where the amended provision was recent. Toilet soap therefore falls within Tariff Item 15(1) and not Tariff Item 15(2). en-us Tue, 27 Apr 1993 00:00:00 +0530 Fri, 17 Oct 2025 18:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43520 Toilet soap is classified in common and commercial parlance as household soap under Tariff Item 15(1), because tariff entries must be construed by the ordinary market meaning of the goods rather than by technical distinctions or departmental practice. The 1964 amendment displaced the earlier separate treatment of toilet soap, and the amended entry did not specifically place it in the residual category of other sorts. Contemporaneous executive understanding was given little weight where the amended provision was recent. Toilet soap therefore falls within Tariff Item 15(1) and not Tariff Item 15(2). Case-Laws Central Excise Tue, 27 Apr 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43520