https://www.taxtmi.com/caselaws?id=50306 Excise classification of toilet soap turns on the tariff description, chapter notes and commercial understanding of the product, not on standards under another statute. The product was treated as soap used for bathing and washing, marketed and understood as soap, and therefore fell under Chapter 34 rather than Chapter 33 as a bath preparation. Because classification lists had been filed and approved, the wrapper disclosed relevant particulars, and no material fact was suppressed, the extended period of limitation and penalty were not sustainable. en-us Tue, 06 Jun 2000 00:00:00 +0530 Sat, 21 Aug 2010 10:28:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50306 Excise classification of toilet soap turns on the tariff description, chapter notes and commercial understanding of the product, not on standards under another statute. The product was treated as soap used for bathing and washing, marketed and understood as soap, and therefore fell under Chapter 34 rather than Chapter 33 as a bath preparation. Because classification lists had been filed and approved, the wrapper disclosed relevant particulars, and no material fact was suppressed, the extended period of limitation and penalty were not sustainable. Case-Laws Central Excise Tue, 06 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50306