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2016 (4) TMI 842 - SC - Central ExciseClassification - Tetmosol soap - whether falls under CET Heading 3401.11 or CET Heading 3401.19 - Held that:- there is no dispute that the soap is a medicated soap and it contains monosulfiran B.P. 5% w/w. It is primarily used for treatment and prevention of scabies which is a contagious skin affliction that is characterized by itching and sores. There is nothing to prevent anybody from using medicated soap for toilet purposes but it is not what the soap is intended for. Clearly, the product in dispute is classifiable under CET Heading 3401.11 which is the more appropriate CET Heading rather than the residuary CET Heading 3401.19. Tribunal's order is set aside. - Decided in favour of appellant
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