9911796707
TMI Blog2004 (5) TMI 331X X X X Extracts X X X X X X X X Extracts X X X X ..... he domestic market. Hair care products manufactured in India are liable to Central Excise duty under Chapter 33 which is for cosmetics, toilet preparations etc. More specifically, the classification is under Heading 33.05. That heading reads as under :- 33.05 Preparations for use on the hair 3305.10 Perfumed hair oils Others 18% 3305.91 Hair fixer 18% 3305.99 Other 30% 2. The appellant classified Jolen Country Born Styling Gel Hair Fixer under heading 3305.91 as hair fixer . Classification lists were being filed from time to time and the Central Excise authorities raised no objection. However, on 18-7-2002, a show cause notice was issued a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h and is bought, sold and used as such and therefore, it is required to be assessed under the specific sub-heading for hair fixer and not under the residual heading for other preparations for use on the hair. The appellants have referred to much evidence produced by them in support of their contention that hair fixers are used mostly by Sikh gentlemen and that, the fact of bulk of the sale being in Punjab itself is proof that the product is commercially transacted and used as hair fixer by persons dealing in it and using it. About the composition, the appellant has shown that one particular item used is PVP (Poly Vinyl Pyrolidone) which is a hair fixer according to Kirk Othmer s Encyclopedia of Chemical Technology and other technical l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an Metals Ferro Alloys Ltd. v. Collector of Central Excise, 1991 (51) E.L.T. 165 (S.C.) wherein the Apex Court observed as under :- 16. One more aspect of the issue should be adverted to before we conclude. The assessee is relying upon a specific entry in the tariff Schedule while the department seeks to bring the goods to charge under the residuary Item No. 68. It is a settled principal that unless the department can establish that the goods in question can, by no conceivable process of reasoning, be bought under any of the specific items mentioned in the tariff, resort cannot be had to the residuary item: see the Bharat Forge case (supra) .. . 5. The learned SDR has contended that the appellant is using a duplicitous method for cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... parlance test and (technical) ingredients test suggest classification under the specific heading. It would be impermissible to discard such a specific heading in preference for a residuary heading. That similar/same goods are exported to a foreign market as a different product makes no difference. The positioning of a product can vary depending upon markets. A product name, like Hair Fixer may not find acceptance in a sophisticated or discerning market in the West. Keeping in view this aspect, if a manufacturer positions the product under a more acceptable category, that would be no reason for discarding the scheme of classification enacted for the country. 7. In the light of what is stated above, we are of the view that the goods had ..... X X X X Extracts X X X X X X X X Extracts X X X X
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