2016 (4) TMI 842

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..... vention 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' .....

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..... he Revenue. According to the assessee, the soap is used for medicinal purposes, primarily for the treatment of a skin disease called scabies. It is not a soap that is used ordinarily for toilet purposes but like any other soap it can, of course, be used for toilet purposes. According to the Revenue, the wrapper in which the toilet soap is packed mentions that it can be used as a toilet soap. It .....

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