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TMI Blog2002 (10) TMI 143X X X X Extracts X X X X X X X X Extracts X X X X ..... ion in these three appeals is the classification of the product "Liril Active Shower Gel" that the appellant manufactured. It had classified the product in Heading 3401.10 of the tariff. Notices issued by the department, one of which had invoked the extended period, proposed classification of the product in Heading 33.04 of the tariff. The Commissioner having confirmed the classification proposed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of skin" justified classification in this heading. In his order, the Commissioner has not accepted the contentions made by the assessee in this regard and excluded classification in Heading 34.01. He goes on to say that, in view of the allegations in the notice relating to the composition, characteristics and advertised use of the product, it should rightly be classified in Heading 33.04. 3. Al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... preparations and "other beauty or make up preparations and preparations for the care of the skin (other than medicaments) such as face powers, baby powders, beauty creams, cold creams, make up creams, skin tonics, body lotions, anti acne preparations." The other part relates to manicure or pedicure preparations which would not at all cover the product under consideration. 5. It is not disputed b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no means an expected or desired result of most of the product of Heading 33.04. It is hard to think of such products as lipstick etc. conferring any freshness upon its user. It is also of course evident that the claim for freshness can be made for any number of products or processes such as sweet, end use preparations, beverages, foods, nutritional substances etc. In fact, such a claim can be made ..... X X X X Extracts X X X X X X X X Extracts X X X X
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