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6. In the Kirk-Othmer Concise Encyclopedia of Chemical Technology, Third Edition at page 326, it has been described that soap shampoos are primarily aqueous solutions of soft soap, combined with preservaties, sequestrants, colour and perfume. At page 576, it is discussed that almost all shampoos are in-clear liquid and opaque lotion form. Typical shampoo formulations are given in Table-I at page 576 as under:-

Table 1. Typical Shampoo Formulations
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aDiethanolamine.
bEthylenediaminetetraacetic acid cSee Colorants for food, drugs, and cosmetics.
dTriethanolamine.
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At page 575 of the above Encyclopedia, it is mentioned that during application, the shampoo must spread easily over the head and into the hair. It should foam quickly and copiously in both soft and hard water and then rinse out thoroughly, leaving no detectable residues. It has been added that almost without exception, shampoos consist of an aqueous solution, emulsion, or dispersion of one or more cleansing agents, together with additives employed for the purposes of modifying and stabilizing the various functional and aesthetic properties of the finished product.

The product in question is in the form of cake/bar. It is soluble in water. It may be a substitute for shampoo but it is not a shampoo. According to HSN Explanatory Notes, shampoos and dentifrices are excluded from the purview of soap (refer page 483).

13. We may refer to the Supreme Court's decision in the case of State of Gujarat Vs. Prakash Trading Company - 1972 (30) STC 348 (SC). It had been urged by the assessee that the product Palmolive shampoo was a kind of liquid soap. The issue for consideration was whether the Palmolive shampoo was a toilet article or was soap. The Hon'ble Supreme Court referred with approval the following passage from the Encyclopedia of Chemical Technology:-