1997 (7) TMI 130

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..... M/s. Tata Oil Mills Co. Limited, has merged with M/s. Hindustan Lever Limited. The learned counsel makes an oral prayer that the name of M/s. Hindustan Lever Limited may be substituted in place of M/s. Tata Oil Mills Co. Limited in these appeals. The learned counsel for the Department does not oppose the prayer. The prayer is allowed and the name of M/s. Hindustan Lever Limited is substituted as a .....

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..... llate Tribunal are set aside and it is held that the toilet soap manufactured by the appellant is classifiable under Item No. 15(1) of the erstwhile Central Excise Tariff. The matter of refund will have to be considered by the authorities in accordance with the law laid by this Court in Mafatlal Industries Limited v. Union of India - 1997 (89) E.L.T. 247. 3. No costs.
Case laws, Decisions, Ju .....

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