This document compares ITC Limited and Hindustan Unilever Limited (HUL). ITC was established in 1910 as Imperial Tobacco Company of India and later diversified into various businesses. HUL was established in 1933 as Lever Brothers and is a subsidiary of Unilever focused on home and personal care products. Both companies have a wide range of brands in their portfolio. The document analyzes their product lines, corporate social responsibility initiatives, market share, and SWOT analysis. ITC has the largest market share at 52.5% in FMCG sector, followed by HUL at 26%. It highlights strengths and weaknesses of both companies along with opportunities and threats faced by them.