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2018 (6) TMI 914 - AT - Central ExciseBenefit of N/N. 88/1988-CE - Silky brand liquid hand wash/liquid soap - Resham brand bathing bars/soap - non-speaking order - Held that:- As per notification, if the items qualify to any of the description i.e. laundry and carbolic soap and to synthetic detergent, the exemption would be available - The Commissioner has ignored the reports of the two independent laboratories and simply relied on the report of the Chemical Examiner. Ideally the Commissioner should have examined the reports of the independent laboratory also. This is more so since the Chemical Examiner in his letter dated 19.10.2012 has clearly observed that the essential constituents are synthetic organic surface active agents or soaps or mixtures thereof and the same were found to be present in the sample. The subsidiary constituents like builders, boosters, fillers and ancillaries were missing. In these circumstances, it is felt that the Commissioner has simply ignored the reports of the independent laboratory. To that extent, the order of the Commissioner is not a speaking order. Resham Brand bathing bar/soap - Held that:- It is seen that the product has been described as a bathing soap and, therefore, the same need not be tested for the description laundry soap. The Chemical Examiner has ruled out the description carbolic soap and thus, the only claim of appellant which needs examination is whether soap is a detergent. Soap by definition cannot be a detergent as detergent is a carbolic compound whereas the soap are made from the fact and alkali - the exemption is not available to the Resham band bath soap since it does not fall under the category of laundry and carbolic soap and synthetic detergent. Quantification of duty - Held that:- It has been admitted by both sides that there is error in booking the figures. For the said purpose the matter is to be remanded for correct quantification in line with the figures obtained from the appellant or from the buyers. Appeal allowed by way of remand.
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