Mumbai: The National Company Law Tribunal (NCLT), Mumbai Bench, on Thursday, has approved the demerger scheme of Hindustan Unilever Limited (HUL) and Kwality Wall’s (India) Limited, paving the way for the creation of an independent, listed ice cream company in India.
Tribunal’s Observation
The two-member bench comprising Prabhat Kumar (Technical Member) and Sushil Mahadeorao Kochey (Judicial Member) sanctioned the scheme under Sections 230 to 232 of the Companies Act, 2013, observing that it was “fair, reasonable, and not contrary to public policy.”
Board’s Approval and Global Alignment
The petition for demerger stated that the process would facilitate a smoother transition for the Ice Cream Business Undertaking (as defined in the scheme) and its employees.
Background of the Decision

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