Classification of 'Nirma' Toilet soap and similar soaps containing a small percentage of A.O.S. - Whether under Sub-Heading 3401.10 or 3401.20

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.... 20/88-CX.3 Dated 9-9-1988 [From F. No. 92/8/88-CX.3] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Classification of 'Nirma' Toilet soap and similar soaps containing a small percentage of A.O.S. - Whether under Sub-Heading 3401.10 or 3401.20. Attention is invited to Collector of Central Excise Ahmedabad's Letter F. No. CH. 34/3011/MP/88, ....