2005 (5) TMI 146

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....Balasundaram, Vice-President]. - The issue for determination in these two appeals which are heard together and disposed of by this common order is the classification of 'Tetmosol' soap manufactured by the appellants herein - whether under CET sub-heading 3401.11 as "soap, other than for toilet use, whether or not containing medicament or disinfectant" as claimed by the assessee or under CET sub-he....

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....used for treatment and prevention of scabies which is a contagious skin affliction characterised by itching and sores. The toilet soap is used for bathing purpose. In the case of Oswal Agro Mills Ltd. v. CCE [1993 (66) E.L.T. 37 (S.C.)], the Supreme Court observed that if anybody goes to the market and asks for soap he must ask only for household bathing purpose and not for industrial or other sor....

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....have previous reacted badly in any way to the product. Rarely, a rash can occur after using Tetmosol, if this occurs stop using the product. Over application of Tetmosol is unlikely to have any adverse effect. If swallowed, seek medical advise (ingestion should be treated symptomatically)" 3. From the above, it is clear that the soap is used for bathing and washing. Although it will be used ....

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....llants have declared the product as "soap other than for toilet use whether or not containing medicament or disinfectant" and classified the product under CET sub-heading 3401.11. This amounts to clear misdeclaration of the description of the product. The appellants have suppressed the correct description of the product. The intention to evade duty can be inferred from the fact that products class....