2003 (7) TMI 428

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.... Naik, Advocate, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. -  The issue involved in this appeal, filed by the Revenue, is whether Soap noodles manufactured by M/s. V.V.F. Ltd. are classifiable under sub-heading No. 3401.19 as claimed by the Revenue or under sub-heading No. 3401.11 of the Schedule to the Central Excise Tariff Act as confirmed by the Commissioner under t....

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....the Residuary sub-heading 'Others'. 3. Opposing the appeal Shri A.V. Naik, learned Advocate, submitted that sub-heading 3401.11 applies to "Soap, other than for toilet use, whether or not containing medicament disinfectant"; that as the soap noodles are not being used for toilet use and were to be used in chemical industry they have been rightly classified under sub-heading 3401.11; that t....

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....sed they will become toilet soap and are hence not covered by the description at Sl. No. 1 of the table annexed to the Notification (No. 12/93-C.E.) but are covered by the description contained in Sl. No. 2 thereof." 4. We have considered the submissions of both the sides. The Tariff Heading reads as under :- 3401.11 -- Soap, other than for toilet use, whether or not containing medic....

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....ether the benefit of Notification No. 39/87 as amended by Notification No. 12/93 was available to soap noodles. The table annexed to Notification provided (i) concessional rate of 20% ad valorem in respect of soap for toilet use, and (ii) concessional rate of 5% ad valorem in respect of other soaps. The Tribunal observed that soap noodles require further processing before they become toilet soap a....