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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> The Supreme Court upheld the decision of the Customs, Excise and Gold (Control) Appellate Tribunal, classifying 'Liril Active Shower Gel' as soap under ... Classification of Goods - Held that:- The product ‘Liril Active Shower Gel’ was covered by Heading 34.01 which covers soap and various other substances and the product was not covered by Heading 33.04 as contended by the Revenue - Assenting the view given by CESTAT - Decided against Revenue. 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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