- (1.) We have heard learned counsel for the parties.
(2.) The only dispute in this case is whether the soap manufactured by the appellant called 'Tetmosol soap' falls within CET Heading 3401.11 as claimed by the assessee or CET Heading 3401.19 as claimed by the Revenue.
(3.) 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.;