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of <h1>Customs Tribunal Decision Upheld: 'Liril Active Shower Gel' Classified as Soap</h1> <h3>COMMISSIONER OF CENTRAL EXCISE, NAGPUR Versus HINDUSTAN LEVER LTD.</h3> COMMISSIONER OF CENTRAL EXCISE, NAGPUR Versus HINDUSTAN LEVER LTD. - 2013 (291) E.L.T. 483 (S.C.) The Supreme Court of India upheld the decision of the Customs, Excise and Gold (Control) Appellate Tribunal regarding the classification of 'Liril Active Shower Gel' under Heading 34.01 as soap, not under Heading 33.04. The Civil Appeals were dismissed with no costs.
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