2007 (4) TMI 10

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..... ssifiable under CSH 3405.40. - Civil Appeal Nos. 5693-5694 of 2002 & others - - - Dated:- 12-4-2007 - [Order per] - We do not find any merit in these civil appeals. In the present case we are concerned with Vim Dish Wash Bar. The Department seeks to invoke Chapter sub-heading 3401.20 by classifying Vim Dish Wash Bar as an organic surface-active product and preparation for use as soap in the .....

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..... 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; paper, wadding, felt and non-wovens, impregnated, coated or covered with soap or detergent; 3401.10 - Soap in any forms; 3401.20 - Organic surface-active products and preparations for use as soap in the form of bars, cakes moulded pieces or sh .....

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..... p as one of the products covered by that Heading, the other product which in covered by 34.01 as 'organic surface-active product and preparation' for use as soap. These are two distinct products. We agree with the view expressed by the Tribunal that Vim Dish Wash Bar is not a soap. We also find merit in the contention advanced on behalf of the assessee that Vim Dish Wash Bar is not an organic surf .....

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