2005 (9) TMI 345 - AT - Central Excise

Summary

Issues Involved:
Correct classification of "Vaseline Petroleum Jelly Perfumed Pomade" under sub-heading 3305.91 as Hair fixer or under sub-heading 3305.99 as other preparation for use on the hair.

Detailed Analysis:

Issue: Correct Classification of the Product
The main issue in this case revolves around the correct classification of the product "Vaseline Petroleum Jelly Perfumed Pomade" manufactured by the appellants. The appellants claimed that the item should be classified under sub-heading 3305.91 as a Hair fixer. On the other hand, the Revenue argued that the goods should be classified as another preparation for use on the hair under sub-heading 3305.99. The differential duty demanded was Rs. 1,17,023. The first appellate authority considered the definition of Pomade from various dictionaries but did not provide a proper finding on the technical opinion from a scientist and beauty parlors presented by the appellants.

Analysis:
The Tribunal analyzed the characteristics of the product in question to determine its classification. The expert opinion highlighted that the Pomade had fixative action on the hair, providing a plasticizing effect, protection against drying out of the hair, sheen, fixative action, lubrication, and protection. The Tribunal noted that Pomades are used to keep the hair dried, have fixative action, and are known as hair fixers in commercial parlance. Considering the specific entry in the Central Excise Tariff for hair fixers and the commercial understanding of Pomades as hair fixers, the Tribunal classified the product under Chapter Heading 3305.91 as Hair fixers. The opinions of the expert and professionals in the beauty care field were given weight in this decision.

Conclusion:
The Tribunal ruled in favor of the appellants, classifying the "Vaseline Petroleum Jelly Perfumed Pomade" as a Hair fixer under Chapter Heading 3305.91. The decision was based on the characteristics of the product, expert opinions, and commercial understanding of Pomades as hair fixers. The appeal was allowed with consequential relief, if any.