2003 (7) TMI 428

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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 the impugned order. 2. Shri A....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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 the description of the sub-heading itse....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....re 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 medicament disinfectant 3401.12 -- Soap, in or ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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 and held that the goods as they are cleared are not "so....