9911796707
TMI Blog2005 (9) TMI 345X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri B.L. Meena, SDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)].- This is an appeal filed against Order-in-Appeal No. 120/98, dated 14-10-98 passed by the Commissioner (Appeals), Trichy. 2. The issue involved in this case is the correct classification of Vaseline Petroleum Jelly Perfumed Pomade manufactured by the appellants. The appellants claimed classification of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tant submits that the impugned goods are actually hair fixers. There is a specific entry for hair fixers in the Tariff. He cited the decision of the Tribunal in Hindustan Rimmer v. CCE, New Delhi-I [2004 (169) E.L.T. 25 (Tri.-Delhi)] wherein in a case of similar product, the commercial parlance test and ingredients contained in the product were taken into account while classifying them as hair fix ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oration makes the hair dry and unruly. (ii) On application of the Pomade, a film of the product is uniformly deposited along the surface of the hair fibers. This film protects the hair by binding the water molecules to the hair surface and prevents the rapid drying out of the hair. So the hair remains in a nicely plasticised condition for a long time. (iii) The Pomade film given desirab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Thus they are Hair fixers. Pomades are basically perfumed petroleum jelly. They are also gum based Pomades. Pomades have very good fixative action on the hair. They lubricate and protect hair. In view of the fact that there is a specific entry in the CE Tariff and also in the commercial parlance Pomades are known as hair fixers, we hold that the impugned goods are correctly classified under Chapte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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