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 appeal the Collector by Order dated January 21, 1983 classified them under Tariff Item No. 15(1) "household". On second appeal, the CEGAT by its order dated June 20, 1984 reversed the appellate order and upheld the Assistant Collectors order. Same is the case with regard to all other appeals except resultant claim for refund. In 1954 Tariff Item No. 15A was introduced in the First Schedule of the Act thus:

" 15(A) Soap means all varieties of the product known commercially as soap -

I. 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:-

(1) Soap, household and laundry:-

(a) Plain bars of not less than one pound in weight Rupees five & annas four per cwt.

(b) other sorts Rupees six & annas two per cwt.

(2) Soap toilet Rupees fourteen per cwt.

(3) Soap, other than household and laundry or toilet. Rupees fourteen per cwt.

This entry as amended in 1964 reads thus:

" 15. Soap means all varieties of product known commercially as soap -

(1) Soap, household and laundry 20 per cent ad valorem

(2) Other sorts 20 per cent ad valorem

(Ad valorem rate of tariff varies from time to time as per amendments).

Later it was amended in the year 1979 empowering the Govt. to grant exemption under Section 8 of the Act. The details thereof are not material for the purpose of these cases. It is seen that in 1954 in Tariff entry 15A "soap" means all varieties of the product known commercially as soap. Item I provided that soap in relation to its manufacture with the aid of power or of steam for heating, they were classified as Plain bars, other sorts, toilet soaps and soap, other than household or laundry or toilet. While amending the entry in 1964 the language couched therein as seen earlier is thus: soap means all varieties of products known commercially as soap.

(1) Soap, household and Laundry.

(2) "Other sorts" and graded ad valorem tariff has been prescribed. It is seen that household and laundry soap was subjected to levy of tariff at a lesser rate than "other sorts" ad valorem. The contention of Sri Ganguli, the learned Senior counsel for the Union is that statute always kept distinction between soap "household and laundry" and "other sorts". Toilet soap was kept in the packet of other sorts. Household and laundry soaps are being used for cleaning household articles and utensils and washing the clothes while toilet soaps are for bathing purpose. The latter compose of diverse varieties, based on personal liking and taste, are being used. They are commercially known as other sorts but not household. The legislative history furnishes unimpeachable evidence that soaps used for household and laundary are compendiously treated as a class and are subjected to imposition of lesser tariff. They receive their