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1997 (7) TMI 130 - SCH - Central Excise

2020 (1) TMI 759 - AT

The Supreme Court allowed the substitution of M/s. Hindustan Lever Limited for M/s. Tata Oil Mills Co. Limited in appeals. The Court classified toilet soap under Tariff Item No. 15(1) as household soap, setting aside the Customs Tribunal's decision. Refund matters to be handled as per Mafatlal Industries case. No costs awarded.

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