9911796707
TMI Blog1995 (1) TMI 143X X X X Extracts X X X X X X X X Extracts X X X X ..... classification list indicating the Heading No. 3401.10 and subsequently a Modvat declaration also. 3. The department s case against them is that they were manufacturing detergent and not soap and had mis-disclared their product and thereby got the classification approved under wrong heading. 4. It was however, their contention that they had not suppressed or mis-stated any fact and had described their product in terms of the tariff description as soap, organic surface active products and preparations for use as soap in the form of bars, cakes, moulded pieces or shapes whether or not containing soap - soap in any form - GUIDE, DETERGENT CAKES (GUIDE, Blue, Green and Yellow cakes). Thus they had fully described their product. 5. Further ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... partment s contention that it falls under the latter as organic surface active products and preparations for use as soap in the form of bars, cakes etc. is considered, the demand would still be time barred having been issued after the normal period of limitation. It was their contention in this connection that they have at times used the word detergent soap because in common man s understanding a detergent is also a form of cake or bar used as soap for washing and cleaning purposes. 6. It was also their contention that a question would also arise in the circumstances whether the appellants were eligible for the benefit of exemption Notification No. 39/87 as amended. The appellants had claimed benefit of this notification as the detergent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the benefit of Notification No. 39/87 as it covered only soap and not detergents. 8. Ld. Counsel reiterated that from the very beginning that is right from filing AR-4 application and classification list they have always indicated the word DETERGENT. In fact the SSI certificate would also go to show that the item has been treated as detergent soap. In their CL of 72/88-89 they have specifically mentioned the words GUIDE DETERGENT CAKE AND DERBY DETERGENT CAKE. The GUIDE DETERGENT CAKE has also been mentioned in their subsequent classification list and the officers themselves had approved the classification earlier under 3401.10. Even in their application under Rule 57A they had mentioned the words GUIDE/DERBY DETERGENT CAKES and indica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roducts, however, they are mostly a mixture of organic surface active agents and subsidiary constituents. 11. As already noticed soap and detergent are entirely different commodities. Therefore, it was incorrect on the part of the appellants to describe them or include them under soaps in any form. 12. In a classification list mere reproduction of a tariff description or giving merely a commercial name does not serve the purpose and one is expected to describe the nature and type of his product. At the same time we note that the appellants had mentioned the word detergent even in their A.R. 4 application and specifically indicated the words `detergent cakes in some of the classification lists shown to us. Once, this was the position an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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