9911796707
TMI Blog1985 (3) TMI 68X X X X Extracts X X X X X X X X Extracts X X X X ..... to the filing of the above writ petition were as follows : The respondent is a manufacturer of perfumeries and also other items of articles, namely, Sandanathi thailam, Bringamalika thailam, Ponnankani thailam, Araikeeraivithai thailam, etc. These thailams are prepared with gingelly oil boiling the same with natural herbs, flowers and roots of plants. They contain medicinal qualities and they are mostly used before bathing as bath oils and are not usable as hair oils for grooming the hair. The thailams manufactured by the respondent are only known in the market and in the commercial field as bath oils and they are never known either as hair oils or as perfumed hair oils; nor are they marketed as hair oils. 3. On the introduction of the F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e first appellant which also suffered the same fate. Thereafter, the respondent came to this Court by way of the above writ petition contending that the thailams prepared by it cannot in any sense be treated as "perfumed hair oils" which is the expression used in Item 14F(ii) (b). 4. Mohan, J., after hearing the rival contentions of parties, held that the thailams prepared by the respondent can only be treated as bath oils and they cannot be treated as hair oils much less perfumed hair oils. The said decision of Mohan, J., is under challenge in this appeal. 5. On a due consideration of the matter, we are inclined to agree with the view taken by the learned single Judge. Item 14F of Schedule 1 of the Central Excises and Salt Act, 1944, rea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ities cannot be interfered with by the Court. Though such a contention was repeated before us, we are inclined to agree with the learned Judge that if the classification is found to be arbitrary and unreasonable so as to make it perverse, the Court acting under Article 226 of the Constitution will be justified in interfering with such classification. Then coming to the question as to whether the thailams prepared by the respondent are perfumed hair oils, we find that the articles manufactured by the respondent are used only as bath oils, i.e., they are oils which are used before bath. Therefore, they are not like those thailams or oils which are used after bath. Even in the advertisements made by the respondent, the thailams are not shown a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed hair oil is not necessarily required to be retained on the hair; it can go in the roots of hair as well. What is important is the application on hair and whether it is used on body as well or not or retained or washed off the hair, is immaterial. Consequently, the said products are liable to Central excise duty under Tariff Item No. 14F of Central Excise Tariff." Thus, the appellants have given varying reasons for their conclusions that the thailams prepared by the respondent are perfumed hair oils. The figure of the woman displaying her lavishly grown and flowing hair in the outer cover cannot indicate the purpose for which the oils are to be used. It has been held by the Bombay High Court in Ramtirth Yogashram, State of Maharashtra, [ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this case, the cover contains the expression "bath oil". The label of a woman in that style cannot be suggestive of the use of the thailams as hair oils and will depict, according to the respondent, only the beauty of a woman and the refreshing effect the woman may have with the use of the thailams as bath oils. In any event, it has only an advertising effect or value and nothing more. Further, tax on a product cannot be levied merely on the basis of a suggestive aspect of a picture found in the label which is intended to attract the customers to use the thailams. The expression "perfumed hair oil" will normally indicate an oil which is exclusively prepared for the care of the hair and it will not in any sense include a bath oil which is a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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