OSWAL AGRO MILLS LTD. ETC. ETC. vs COLLECTOR OF CENTRAL EXCISE AND ORS.

The Supreme Court held that 'toilet soap' is classified under tariff item 15(1) of the First Schedule to the Central Excises and Salt Act, 1944, as it is a household item used for bathing. The Court emphasized that the interpretation of statutory provisions must adhere strictly to the language used, without adding or deleting terms. The judgment reversed the Tribunal's decision, allowing the appeals and remitting the matter to the primary authority for appropriate classification.