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APPEAL NO. CUS.493/PB OF 2003, DECIDED ON 30TH MARCH, 2004. versus APPEAL NO. CUS.493/PB OF 2003, DECIDED ON 30TH MARCH, 2004.

Section 2 (s) (ii) Section RO 1374 (I) / 98, dated 17 12 1998 Section RO 374 (I) / 2002, dated 15 6 2002, heading 3401 1120 did not notify soap. The fragrance, cosmetic or toilet preparations under Chapter 33 of the Customs Import Tariff were specifically excluded from the aforementioned chapter, as it is clear from Note 1 (b) that soap was obtained through Chapter 34. Was covered, supply of soap organic level active agents, etc. Toilet Soap: Customs import tariff chapter 34 was specifically provided for headings 3401 1120 for which customs duty was provided as 55% of ad valorem toilet soap does not come in headroom perfumery, cosmetic or toilet preparations. The number of soap 33s, which were not provided in the list of articles notified under section 2 (s) (ii) of the Customs Act, 1969, with section RO 1374 (I) / 98, dated 17 12 1998 (section RO 374 (I) / 2002, dated 15 6 2002) advocate from Village Sunder lawyer