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FAKHRUDDIN G. EBRAHIM, J.-The short question arising for our determination in this case is whether the two products Genopur PW and Genopur KP, manufactured by the petitioners are detergents within the meaning of item 29 of the Ist Schedule to the Central Excises and Salt Act, 1944 which item reads as under :--.   "Soaps and detergents   Soaps, .all sorts, but excluding liquid soaps, paste soap, shaving soap and depilatory soap.   (1) Soap flakes, soap powdered and detergents, all sorts.   If retail price and weight are legibly, 20  per cent of the retail, prominently and indelibly printed on price. every container or package.   If not covered by clause (a). 200  per cent ad val.   (2)  Soap other than soap falling under sub item (1)-   If weight and retail price are legibly, Such rate not exceed prominently and indelibly printed on ing 50 per cent. of the outer wrapper or package or con- retail price as may be tainer of soap or is legibly and pro fixed by the Federal minently embossed on soap which is Government by notifisold unwrapped or unpacked, cation in the official Gazette, and different rates may be fixed with reference ` to, different conditions and circum stances. If not covered by clause (a) ..: 200  percent ad valorem"   The Deputy Collector, Central Excises and Land Customs, vide his detailed and well-reasoned order dated 30th December, 1976 found in the affirmative, holding that the said two products were synthetic detergents which finding was affirmed in appeal as well as in revision by the Collector and the Federal Government respectively.   Mr. Pesh Imam, the learned counsel for the petitioners challenged' the aforesaid finding on the following grounds   That the said products ate chemicals and not detergents.   That to be detergent within the meaning of said item 29 the pro ducts must have the properties for which soap is generally used.   That the impugned orders ignore the well-founded distinction between surface active preparations and washing preparations and primary object of the two products being the former, cannot be regarded as detergent.…