Per G.N. Srinivasan :

These appeals have been filed against the Order-in-Appeal No. SDK (1005 to 1015) 714 to 724/98 dated 31.07.1998 confirming the Orders-in-Original No. 78 to 80/97/AC.FII dated 5.9.1997 confirming the total duty amount of Rs. 1,65,35,034/-.

2. The appellants are engaged inter alia in the manufacture and marketing of soaps, detergents, personal products, speciality chemicals, exports and other institutional activities. They are manufacturing bathing bar commonly known as 'soap' in their factory at Haji Bunder, Sewri, Mumbai and marketing and selling the same under the trade mark 'Dove'. The appellants commenced commercial production of manufacturing of DOVE BATHING BAR in their Haji Bunder factory after filing classification list under chapter heading 3401.10 some time in December, 1993. It was provisionally approved and was cleared on payment of duty at 20% during the period January 1994 to June 1994. On 20.6.1994 the appellants filed another classification list in respect of the same product seeking to classify it under Heading 3401.20 attracting basic excise duty at 30% ad valorem. The appellants reclassified DOVE BATHING BAR after ascertaining the inputs u