https://www.taxtmi.com/caselaws?id=54157 Medicated soap used for bathing and washing remained toilet soap for tariff purposes, because the presence of medicinal ingredients did not alter its essential character as a toilet-use product. It was therefore classifiable under CET sub-heading 3401.19 rather than 3401.11. The classification declaration describing it as soap other than for toilet use was treated as misdeclaration and suppression of the correct description, supporting invocation of the extended period under Section 11A(1) of the Central Excise Act, 1944. The demand was held not time-barred, while the duty demand was sustained and the penalties were reduced. en-us Fri, 13 May 2005 00:00:00 +0530 Mon, 18 Oct 2010 12:49:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54157 Medicated soap used for bathing and washing remained toilet soap for tariff purposes, because the presence of medicinal ingredients did not alter its essential character as a toilet-use product. It was therefore classifiable under CET sub-heading 3401.19 rather than 3401.11. The classification declaration describing it as soap other than for toilet use was treated as misdeclaration and suppression of the correct description, supporting invocation of the extended period under Section 11A(1) of the Central Excise Act, 1944. The demand was held not time-barred, while the duty demand was sustained and the penalties were reduced. Case-Laws Central Excise Fri, 13 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54157