TMI Blog2007 (12) TMI 42X X X X Extracts X X X X X X X X Extracts X X X X ..... xamining the records bring both sides, we note that the short question to be considered in this case is whether the appellant's product ('MEDIMIX' brand toilet soap) cleared from their factory during the period 10-10-1999 to 31-1-2001 is classifiable under heading 3401.12 as claimed by the assessee or under sub-heading 3401.19 as claimed by the Revenue. Heading 34.01 and the sub-headings thereof are reproduced below:- "3401 : Soap; 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, wading, felt and non-wovens, impregnated, coated or covered with soap or detergent Soap in any form: 3401.11 -- Soap, other than for toilet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o this effect in Order-in-Original No. 32/2003, dated 28-11-2003. Counsel has also relied on the Tribunal's decision in Shalimar Paints Ltd. v. CCE, kolkata [2001(136) E.L.T. 451 (Tri. - Kolkata)], wherein it was held that emptying of Lorry-borne tank into storage tank had no connection with the process of manufacture of the assessee's product and therefore they were eligible for exemption under Notification No. 230/86-C.E., dated 3-4-1986, which had provided for exemption on condition that the process of manufacture be without aid of power. On the other hand, ld. SDR would rely on the Tribunal's decision in Mathanja Fabrics v. CCE, Jaipur [2002(142) E.L.T. 49 (Tri. - LB)], wherein it held that power had been used for lifting w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otification No. 230/86-CE. would be available to the assessee. In that case, certain solvents which were required for the process of manufacture were brought to the factory by tanker lorries power was used for transferring the liquid from the tankers to the overhead tanks in the factory. The Tribunal held that the activity of transferring raw material from tanker lorries to storage tank in the factory was not a part of the process of manufacture of thinners. Accordingly the benefit of the Notification was granted to the assessee. The decision in Shalimar Paints (supra) squarely support the present appellants also. 4. In the case of Mathania Fabrics (supra), the question was whether power was used in, or in relation to, the bleach ..... X X X X Extracts X X X X X X X X Extracts X X X X
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