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Issues: Whether toilet soap manufactured by the appellant was classifiable under Tariff Item No. 15(1) of the erstwhile Central Excise Tariff as household soap, or under Tariff Item No. 15(2).
Analysis: The Court followed its earlier ruling that toilet soap falls within the expression "Soaps, household and laundry" under Item 15(1) of the erstwhile Central Excise Tariff. On that basis, the contrary classification adopted by the Department and accepted by the Tribunal could not stand.
Conclusion: The toilet soap manufactured by the appellant was classifiable under Tariff Item No. 15(1) of the erstwhile Central Excise Tariff, and the Department's classification under Item 15(2) was rejected.
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