JUDGMENT

K. RAMASWAMY, J.:—Common questions of law arose for decision in these 8 appeals need disposal by this judgment. The question relates to classification of "toilet soap" in Excise Item 15 of the First Schedule to the Central Excises and Salt Act 1 of 1944 as amended in 1964 for short the Act. In addition, in C.A. Nos. 813/86, 3632-34/88 and 1102/89 sequal to its finding, they claim refund of excess excise duty. The facts in C. A. Nos. 2702/84 and 2785/84 are sufficient for disposal. The appellants laid before Assistant Collector classification list claiming "toilet soaps" Kalpa and Oasis, in other appeals Jai, O.K., Moti, Rain Drop, Gold and Ria as bath soaps under Tariff Item 15(1) of the First Schedule (Household). By notice date August 31, -1982, the Assistant Collector called upon the appellants to show cause as to why they cannot be classified under Tariff Item 15(2) other sorts and to levy excise duty at 15 per cent ad valorem (as then stood). The appellants after filing their reply thereto and having had personal hearing, by proceeding dated November 27, 1982, the Asstt. Collector classified toilet soaps as "other sorts under Tariff Item 15(2) of the Schedule. On appe