TFM cannot be the determinative factor for classification of Soap

Hindustan Unilever Ltd. Vs Commissioner of Central Ex. (CESTAT Kolkata) It is clear that the Revenue has suddenly taken upon itself the understanding that the Drugs & Cosmetics Act has distinguished the ‘toilet soaps’ that the content of 60% TFM and above alone are soaps and less than 60% are bath preparations which is totally misconstrued and erroneous understanding. A simple question was posed to learned Additional Solicitor General as to whether each soap manufactured in local and/or Khadhi industry with very low TFM content would be considered as bathing preparation as they are exp...