2020 (1) TMI 759

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e products 'Rexona' and 'Lux' under sub-heading 3307.30 of CETA. The Show Cause Notice was confirmed by Commissioner vide Order-in-Original No. 09/Commr/CE/SLG/11-12 dated 16/03/2012. 2. Learned Counsel for the Appellant submits that the distinct feature of the Bathing Preparations and Toilet soaps substantiates classification of "Rexona" as soaps under S. H. No. 3401: Chapter note 1 (b) to Chapter 33 excludes from its purview Soap and other products of the Heading No.34.01. Bathing Preparations under Sub-Heading 3307.30 covers items like perfumed bath salts, Preparations for foam baths, Foams or Bath preparations i.e. items used to soften the water in terms of the extracts of bath preparation. Impugned product 'Rexona' is a simple soap ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....preting any word in the Tariff resort must not be taken to its scientific or technical meaning given under Drugs and Cosmetics Act, 1940 and vide CBEC Circular No. 31/89 dt. 12/05/1989 clarified that "Nirma" brand toilet soap and similar soaps would fall under 3401 only. The Learned Counsel also submits that they have been filing the RT-12 returns and other reports were subjected to visits and audits by the Department regularly therefore, extended period cannot be invoked. 3. Learned Authorised Representative for the Department reiterates the findings of the OIO. 4. Heard both sides and perused the records of the case. We find that, the issue is no longer res-Integra. We find that the issue has been settled by the Tribunal in the case....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r in commercial parlance under "household". The Hon'ble Apex Court proceeded to state that if anybody goes to the market and asks for toilet soap, he must ask only for household bathing purpose and not for industrial or other sorts. It further laid down that even the people dealing with it would supply it only for household purpose. It may be true that household consists of soap used for cleaning utensils, laundry used for cleaning soiled clothes and soap toilet is used for bathing but household is compendiously used, toilet soap is used only by the family for bathing purpose. It observed that individual preference or choice or taste of a particular soap for bath is not relevant. It laid down that the soap 'toilet' would therefore, fall wit....