2008 (8) TMI 620

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 : 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. The lower appellate authority approved....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ub-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 heating   3401.13 -- Laundry soaps produced by a factory own....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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 agreement with the view taken by the learned Commissioner (Appeals). A soap used for cl....