ORDER : 1. We do not find any merit in these civil appeals. In the present case we are concerned with Vim Dish Wash Bar. The Department seeks to invoke Chapter sub- heading 3401.20 by classifying Vim Dish Wash Bar as an organic surface-active product and preparation for use as soap in the form of bar, cake, moulded pieces or shapes which attracts the duty at the rate of 30%. It also places reliance on Heading 34.01 which deals with soap, organic surface-active products and preparations used as soap; in the form of bars. According to the Department, Vim Dish Wash Bar is in the form of a bar and therefore it falls in CSH 3401.20. According to the assessee Vim Dish Wash Bar falls under 2. Chapter sub-heading 3405.40 which refers to scouring pastes and powders and other scouring preparations which attracts duty at the rate of 20%. 3. The short question which is involved in this case is whether CSH 3401.20 is at all applicable to the present case. 4. We quote herein below Heading No.34.01 as well as Chapter sub-heading 3401.10 and Chapter sub-heading 3401.20: 34.01 - Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; paper, wadding, felt and non-wovens, impregnated, coated or covered with soap or detergent; 3401.10 - Soap in any forms; 3401.20 - Organic surface-active products and preparations for use as soap in the form of bars, cakes moulded pieces or shapes; 4. We also quote herein below Chapter Note No. 2 which reads as follows: "For the purposes of heading No.34.01, 'soap' applies only to soap soluble in water. Soap and the other products of heading No.34.01 may contain added substances (for example, disinfectants, abrasive powders, fillers or medicaments). Products containing abrasive powders remain classified in heading No.34.01 only if in the form of bars, cakes or moulded pieces or shapes. In other forms, they are to be classified in heading No.34.05 as "scouring powders and similar preparations." 5. We quote herein below Chapter sub-heading 3405.40: "Scouring pastes and powders and other scouring preparations" 6. Products containing abrasive powders remain classified in heading No.34.01 only if in the form of bars, cakes or moulded pieces or shapes. In other forms, they are to be classified in heading No.34.05 as "scouring powders and similar preparations." 5. We quote herein below Chapter sub-heading 3405.40: "Scouring pastes and powders and other scouring preparations" 6. On reading the above headings and the sub-headings we find that Heading No.34.01 broadly refers to soap as one of the products covered by that Heading, the other product which is covered by 34.01 as 'organic surface- active product and preparation' for use as soap. These are two distinct products. We agree with the view expressed by the Tribunal that Vim Dish Wash Bar is not a soap. We also find merit in the contention advanced on behalf of the assessee that Vim Dish Wash Bar is not an organic surface-active product for use as a soap, but it is used for scouring. In the circumstances, Heading No.3401.20 is not applicable. It is neither a soap nor an organic surface- active product for use as soap. Consequently, Chapter Note 2 to Chapter 34 also has no application. Further, as held by the adjudicating authority Vim Dish Wash Bar is a mixture of detergent and abrasive powders. In the circumstances, we are of the view that Rule 3(b) of the Rules of interpretation would also apply and in the present case the chemical examiners indicate that pre-dominantly the above product in question contains abrasive powder to the extent of 62% to 72%. 7. For the above reasons we find no merit in these civil appeals and the same are accordingly dismissed with no order as to costs.