ORDER : 1. We have heard Mr. R.P. Bhatt, learned senior counsel for the Appellant. We are in complete agreement with the view taken by the Customs, Excise and Gold (Control) Appellate Tribunal in its order dated October 3, 2002 holding that the product 'Liril Active Shower Gel' is covered by Heading 34.01 which covers soap and various other substances and the product is not covered by Heading 33.04 as contended by the Revenue. 2. Civil Appeals are, accordingly, dismissed with no order as to costs.