2008 (8) TMI 620

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....V. Balasubramanian, Advocate, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - The dispute in this appeal of the Revenue relates to classification of a product viz. 'Suds Neem Dog Soap'. According to the appellant, the item was to be classified under SH 3401.19 of the First Schedule to the Central Excise Tariff Act. The assessee classified it under SH 3401.11 of the said Schedule....

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....as a '-' entry, under which there were 4 sub-headings ('--' entries) as follows :- 34.01   - Soap in any form :   3401.11 -- Soap, other than for toilet use, whether or not containing medicament or disinfectant   3401.12 -- Soap, in or in relation to the manufacture of which, no process has been carried on with the aid of power or of steam for hea....

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....e which was not present in toilet soaps. It also found that neem oil present in the goods could act as an insecticide to get rid of insects from a dog's skin. The appellate authority relied on trade parlance to distinguish between dog soaps and toilet soaps. It held that toilet soaps used by human beings did not have insecticidal property whereas dog soaps had this property. We are in complete agr....