2013 (12) TMI 765

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....dent. ORDER Heard both sides. 2. Appellant filed this appeal against Order-in-Appeal No. KOL/CUS/CKP-86/2006, dated 23-6-2006 whereby ld. Commissioner (Appeals) upheld the order of lower adjudicating authority pertaining to demand of differential duty. 3. Briefly stated the facts of the case are that the appellant imported 2400 cartons of Meril Beauty Soap vide Bill of Entry No. 426/Imp/Cus/CB....

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....1 which is the heading for toilet soap. The contention is that there is a specific heading for toilet soap including medicated soap and once it is specifically covered under a particular heading it would be classifiable under the said heading. In support of their contention they have placed reliance on Hon'ble Supreme Court's decision in the case of Commissioner of Central Excise, Bhopal v. Minwoo....

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....er or not containing soap; paper, wadding, felt and non-wovens, impregnated, coated or covered with soap or detergent - Soap in any form :     3401.11 -- Soap, other than for toilet use, whether or not containing medicament or disinfectant 16%   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 ....