shampoo but it is not a shampoo. According to HSN Explanatory Notes, shampoos and dentifrices are excluded from the purview of soap (refer page ... used for shampooing the hair, shampoos are the prepared liquid shampoos.
The Hon'ble Supreme Court had held that the shampoos is a kind
soap and is not commercially known as "soap". It is an intermediate between oil and soap and cannot be identified as "soap ... Soap" and reads as under :-
"Soap" means all varieties of the product known commercially as soap-
I. Soap, in or in relation
Entry 41 excludes 7 named items, that is, medicated soap, shampoo, antiseptic cream, face cream, massage cream, eye jell and hair oil. Immediately after such ... reads as follows:
"Drugs and Medicines excluding medicated soap, shampoo, antiseptic cream, face cream, massage cream, eye jel and hair oil but including vaccines
Director, Legal Metrology mandated as under:-
"(8) Every package containing soap, shampoos,
tooth pastes and other cosmetics and toiletries shall
Signature Not Verified
Signed ... INDICATION OF
RED/BROWN OR GREEN DOT ON EVERY
PACKAGE OF SOAPS, SHAMPOOS,
TOOTHPASTES AND OTHER COSMETICS
AND TOILETRIES FOR NON-VEGETARIAN
OR VEGETARIAN ORIGIN
liquid soap. It has all the
ingredients of a soap though the proportion of ingredient
differs from those of a soap in the form ... prepare liquid shampoo of the
desired concentration...."
The High Court concluded from the above that Palmolive
shampoo was soap covered by entry
creams, hair oils, tooth paste, tooth powders, cosmetics, toilet articles, soaps and shampoos" found in parenthesis in Entry 20 in Part ... creams, hair oils, tooth-pastes, tooth-powders, cosmetics, toilet articles, soaps and shampoos), but including -
(i) Allopathic medicine
(ii) Other medicines and drugs including ayurvedic
creams, hair oils,
tooth paste, tooth powders, cosmetics, toilet articles, soaps and
shampoos" in serial No.20A of Part C of the First Schedule ... creams, hair oils, tooth paste, tooth powders, cosmetics,
toilet articles, soaps and shampoos" found in parenthesis in Entry 20 in
Part
meaning of 'shampoo soaps' in the above volume is as under :
'... The soaps used for shampooing the hair are essentially the same ... soap, and it must thereafter specifically fall in entry 28 in Schedule C which is for all soaps, including such toilet soaps or shampoos. Overlapping
complaint,
Shri Pathak found the gift shop selling duplicate products like
shampoos, soaps and other toiletries of the two multinationals
and therefore according ... would indicate an allegation of
sale of duplicate goods such as soap, shampoos etc which
apparently would not attract penal action under the Copyright
assessor correctly estimated the net loss because the items
such as soap, shampoo, talcum powder and other grocery items were not
totally burnt ... value of the damaged items. Considering
the brand items such as soap, shampoo, talcum powder etc., the
deduction to the tune
