JUDGMENT : The learned counsel for the appellant states that during the pendency of these appeals the appellant-company, 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 appellant in place of M/s. Tata Oil Mills Co. Limited in all these appeals. 2. The appellant is a manufacturer of toilet soap under the brand "Hamam". The Department classified the said product under Tariff Item No. 15(2) of the erstwhile Central Excise Tariff. The appellant, however, claimed that it should be classified under Item No. 15(1) covering "Soaps, household and laundry". This question has been considered by this Court in Oswal Agro Mills Ltd. v. Collector of Central Excise - 1993 (66) E.L.T. 37 , wherein it has been held that toilet soap is classifiable as household soap under sub-item (1) of Item No. 15 of the erstwhile Central Excise Tariff. For the reasons given in the said judgment, the appeals are allowed, the impugned judgments of the Customs, Excise and Gold (Control) Appellate 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.