37/62 Central Excises, dated 24 4 1962, the Central Government hereby exempts soap in or in relation to the manufacture of which numberprocess has been carried on with the aid of power or of steam for heating and falling under Sub item II of Item No.
15 of the First Schedule to the Central Excises and Salt Act, 1944 1 of 1944 , from the whole of the duty of excise leviable thereon.
They, however, use the trimmings for companyverting them into soap chips with the aid of a machine run on power.
The respondent is a small scale industry engaged in the manufacture of laundry soap without the use of power.
