9911796707
TMI Blog2017 (5) TMI 235X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent ORDER Per V. Padmanabhan This appeal is filed by the Revenue against the Order-in-Appeal No.71/2003 dated 1.4.2003 passed by the Commissioner (A), Bangalore. The respondent is engaged in the manufacture of goods falling under Chapter Heading 33 of the Central Excise Tariff Act (CETA), 1985. The dispute is with reference to two products for care of the hair (i) revitalizing hair ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed hair oil. He further held that as per Note 6 read with Note 2 of Chapter 33, perfumed hair oil, even if it contains subsidiary pharmaceutical and antiseptic constituents, will merit classification under 3305. Aggrieved by the impugned order, Revenue has filed the present appeal. 2. With the above background, we heard Shri Mohd. Yousaf, learned AR and none appeared for the respondent. 3. The l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case of M/s. BPL Pharmaceuticals vs. CCE, Vadodara: 1995 (77) ELT 485 (SC). ii. M/s. Vasu Pharmaceuticals Ltd. vs. CCE, Vadodara: 1999 (111) ELT 625 (Tribunal) 4. The dispute in the present case essentially is whether the goods manufactured and cleared by the appellant are to be classified as perfumed hair oils under 3305.10 or as other preparations for use in the hair under 3305.99. Revenue s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eant for use on the hair. However, it is neither a perfumed hair oil nor hair fixture and therefore it appropriately gets covered in the category of other under sub-heading 3305.99 of the Schedule. The classification, proposed in the SCN is appropriate and therefore I hold that Trichup oil is classifiable under Chapter 33 Heading 33.05 and sub-heading 3305.99. I therefore pass order accordingly." ..... X X X X Extracts X X X X X X X X Extracts X X X X
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