1996 (9) TMI 283 - AT - Central Excise

Summary

The judgment concerns the classification of "Chandrika Brahmi Hair Oil" under the Central Excise Tariff. The appellants claimed it should be classified under T.I. 68, while the department argued for T.I. 14F(ii) as it is a perfumed hair oil. The Chemical Examiner's report supported the department's stance, leading to the conclusion that the product falls under T.I. 14F(ii) as a perfumed hair oil. The appeal was rejected, confirming the classification under T.I. 14F(ii).