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Soap, which expression shall mean— (a) toilet soap, (b) washing soap, (c) tablet soap, (d) shaving soap, (e) medicated soap, (f) soft soap, (g) liquid soap, (h) soap chip or flake, (i) powdered soap, or (j) soap of any other description whatsoever, whether or not similar in kind to those mentioned in items (a) to (i), but shall not include jute batching emulsifier.