2003 (11) TMI 77

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....de by the appellant falls under Entry 3401.10 (Soap in any form) or Entry 3307.90. The relevant Entries are reproduced hereunder : "3401.10 : Soap in any form. 33.07 : Pre-shave, shaving or after shave preparations (not containing substances specified in Note 1(c) to this Chapter, personal deodorants, bath, preparations, depilatories and other perfumery, cosmetics or toilet preparations, not....

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.... analysing the product as such has taken note of other aspects such as aggressive sales promotional information supplied by the appellant. Further the report sent by the Government Analyst (Drugs) has not been taken note of at all. The Tribunal has not examined the nature of product to conclude as to under which entry it falls. Nor, the other authorities have examined the matter in proper perspect....