Classification of 'Nirma' Toilet soap and similar soaps containing a small percentage of A.O.S. - Whether under Sub-Heading 3401.10 or 3401.20 - Central Excise - 20/88-CX.3

Classification of 'Nirma' Toilet soap and similar soaps containing a small percentage of A.O.S. - Whether under Sub-Heading 3401.10 or 3401.20 Circular No. 20/88-CX.3 Dated 9-9-1988 [From F. No. 92/8/88-CX.3] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Classification of 'Nirma' Toilet soap and similar soaps containing a small percentage of A.O.S. - Whether under Sub-Heading 3401.10 or 3401.20. Attention is invited to Collector of Central Excise Ahmedabad's Letter F. No. CH. 34/3011/MP/88, dated 4-7-1988 copy appended below on the subject mentioned above that the matter regarding the classification of "Nirma Toilet Soap" containing a small percentage of ALPHA OLEFIN SUL- PHONATE has been examined. As per the chemical examiner, Central Excise, Baroda's report, the composition of the said soap is as follows :- "The sample described as Toilet Soap is in the form of pink coloured soap cake. It is composed of 76% soap calculated as sodium palmitate, small amounts of colouring matter, perfume, moisture and fillers." 2. The Board is also of the view that 'toilet soap' containing a small percentage of ALPHA OLEFIN SULPHONATE (A.O.S.) could still be classifiable under Sub-Heading No. 3401.10 as per the explanatory notes to the H.S.N. The exact classification of a toilet soap would thus depend not only on the presence of A.O.S. but also on other factors e.g., the composition of the toilet soap etc. Thus each case would have to be decided on merits. 3. The Board accordingly desires that the above guidelines may be kept in view while deciding the classification of a toilet soap.