https://www.taxtmi.com/caselaws?id=51585 Products marketed as "Cleanzo" and "Cleano" were classified by their real nature and use under the Central Excise Tariff. The products were used for cleaning floors, windows and other surfaces, and the addition of pine oil for antiseptic and medicinal purposes did not convert them into soap, because it functioned only as a subsidiary constituent. Applying the HSN notes, soap requires an alkaline salt formed from fatty acids, while cleaning preparations fall under Heading 3402.90. The classification as cleaning preparations was therefore upheld, and the contention for Heading 3401.12 as soap failed. en-us Tue, 03 Dec 2002 00:00:00 +0530 Mon, 27 Sep 2010 10:25:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51585 Products marketed as "Cleanzo" and "Cleano" were classified by their real nature and use under the Central Excise Tariff. The products were used for cleaning floors, windows and other surfaces, and the addition of pine oil for antiseptic and medicinal purposes did not convert them into soap, because it functioned only as a subsidiary constituent. Applying the HSN notes, soap requires an alkaline salt formed from fatty acids, while cleaning preparations fall under Heading 3402.90. The classification as cleaning preparations was therefore upheld, and the contention for Heading 3401.12 as soap failed. Case-Laws Central Excise Tue, 03 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51585