Henna classification turns on packing indication for hair dye use; absent that disclosure, Chapter 33.05 does not apply.

Henna powder is classifiable under Chapter Heading 33.05 only when the product, as marketed or packed, is indicated for use as hair dye; otherwise, it falls under Chapter Heading 14.01 as bulk henna. The decisive factor is the indication on the packing and the intended use disclosed by the product, not a general reliance on prior precedent. On the facts, the unit containers did not state that the henna powder was meant for use as hair dye, so Chapter Heading 33.05 was inapplicable and the Revenue's appeal failed.

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Issues: Whether henna powder sold in unit containers, without indication on the packing that it was meant for use as hair dye, was classifiable under Chapter Heading 33.05 of the Central Excise Tariff Act, 1985, or under Chapter Heading 14.01 of the said Act.

Analysis: The Tribunal noted that henna powder in bulk is classifiable under Heading 14.01, while henna powder intended and indicated for use as a hair dye falls under Heading 33.05. The decisive factor was the indication on the packing and the intended use disclosed by the product. On the facts before it, the packing did not indicate use as hair dye, and the Tribunal found the Revenue's reliance on the earlier precedent to be misplaced.

Conclusion: The goods were not classifiable under Chapter Heading 33.05 and the Revenue's appeals failed.

Ratio Decidendi: Henna powder is classifiable under Chapter Heading 33.05 only when the product, as marketed or packed, is indicated for use as hair dye; otherwise, bulk henna remains classifiable under Chapter Heading 14.01.

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