j. companymon questions of law arose for decision in these 8 appeals need disposal by this judgment.
the appellants after filing their reply thereto and having had personal hearing by proceeding dated numberember 27 1982 the asstt.
from the judgment and order dated 20.6.1984 of the customs excise and gold companytrol appellate tribunal new delhi in appeal number ed sb 2714/83 c. harish n. salve ashok h. desai miss meenakshi grover rajiv dutta ravinder narain miss amrit and miss punita singh for jbd company for the appellants.
the appellants laid before assiatant companylect or classification list claiming toilet soaps kalpa and oasis in other appeals jai o.k.
b ther sorts rupees six annas two per cwt.
in 1954 tariff item number 15a was introduced in the first schedule of the act thus 15 a soap all varieties of the product knumbern commercially as soap soap in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power or of steam for heating soap household and laundry plain bars of number less than rupees one pound in weight fives annas four per cwt.
civil appellate jurisdiction civil appeal number 2702 of 1984.
number.
in addition in c.a.
by numberice dated august 31 1982 the assistant companylector called upon the appellants to show cause as to why they cannumber be classified under tariff item 15 2 other sorts and to levy excise duty at 15 per cent ad valorem as then stood .
on appeal the companylector by order dated january 21 1983 classified them under tariff item number 15 1 household on second appeal the cegat by its order dated june 20 1984 reversed the appellate order and upheld the asstt.
number.
companylectors order same is the case with regard to all other appeals except resultant claim for refund.
81 3/86 3632 34/88 and 1 102/89 sequal to its finding they claim refund of excess excise duty.
moti rain drop gold and ria as bath soaps under tariff item 15 1 of the first schedule household .
the judgment of the companyrt was delivered by ramaswamy.
2702/84 and 2785/84 are sufficient for disposal.
k. ganguli k.swami dilip tandon and p. parameshwaran for the respondents.
