9911796707
TMI Blog2003 (7) TMI 428X X X X Extracts X X X X X X X X Extracts X X X X ..... The issue involved in this appeal, filed by the Revenue, is whether Soap noodles manufactured by M/s. V.V.F. Ltd. are classifiable under sub-heading No. 3401.19 as claimed by the Revenue or under sub-heading No. 3401.11 of the Schedule to the Central Excise Tariff Act as confirmed by the Commissioner under the impugned order. 2. Shri A.S. Bedi, learned SDR, submitted that the respondents ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate, submitted that sub-heading 3401.11 applies to Soap, other than for toilet use, whether or not containing medicament disinfectant ; that as the soap noodles are not being used for toilet use and were to be used in chemical industry they have been rightly classified under sub-heading 3401.11; that the description of the sub-heading itself indicates that the classification of soap depends on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e table annexed to the Notification (No. 12/93-C.E.) but are covered by the description contained in Sl. No. 2 thereof. 4. We have considered the submissions of both the sides. The Tariff Heading reads as under :- 3401.11 -- Soap, other than for toilet use, whether or not containing medicament disinfectant 3401.12 -- Soap, in or in relation to the manufacture of whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 12/93 was available to soap noodles. The table annexed to Notification provided (i) concessional rate of 20% ad valorem in respect of soap for toilet use, and (ii) concessional rate of 5% ad valorem in respect of other soaps. The Tribunal observed that soap noodles require further processing before they become toilet soap and held that the goods as they are cleared are not soap for toilet use ..... X X X X Extracts X X X X X X X X Extracts X X X X
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