2007 (4) TMI 10

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....re concerned with Vim Dish Wash Bar. The Department seeks to invoke Chapter sub-heading 3401.20 by classifying Vim Dish Wash Bar as an organic surface-active product and preparation for use as soap in the form of bar, cake. moulded pieces or shapes which attracts the duty at the rate of 30%. It also places reliance on Heading 34.01 which deals with soap, organic surface active products and prepara....

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....nated, coated or covered with soap or detergent; 3401.10 - Soap in any forms; 3401.20 - Organic surface-active products and preparations for use as soap in the form of bars, cakes moulded pieces or shapes; 4. We also quote herein below Chapter Note No. 2 which reads as follows : "For the purposes of heading No. 34.01, 'soap' applies only to soap soluble in water, Soap and the other pro....

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....s. We agree with the view expressed by the Tribunal that Vim Dish Wash Bar is not a soap. We also find merit in the contention advanced on behalf of the assessee that Vim Dish Wash Bar is not an organic surface-active product for use as a soap, but it is used for scouring. In the circumstances, Heading No. 3401.20 is not applicable. It is neither a soap nor an organic surface-active product for us....