1991 (2) TMI 280 - AT - Central Excise

Classification of Bindi and Eyebrow Pencils as Beauty Products under Central Excise Tariff

COLLECTOR OF CENTRAL EXCISE Versus HINDUSTAN PENCILS (P) LTD.

The court ruled that bindi and eye brow pencils should be classified under Item No. 14F(i) of the Central Excise Tariff Schedule of 1944 as beauty or ... Classification Issues: Classification of bindi and eye brow pencils under the Central Excise Tariff Schedule of 1944.The judgment revolves around the classification of bindi and eye brow pencils under the Central Excise Tariff Schedule of 1944. The primary issue is whether these products can be considered as preparations for the care of the skin falling under Item No. 14F(i) of the tariff schedule. The Collector (Appeals) had previously set aside the classification under this item, leading to the current appeal challenging that decision.The subject goods were initially approved for classification under a different item but were later classified under Item No. 14F(i) by the Assistant Collector of Central Excise. The argument presented in the appeal is that the Collector (Appeals) wrongly interpreted the scope of Item No. 14F(i) by focusing only on products used for skin care, neglecting beautification and attraction preparations. The appellant highlights the inclusion of eye brow pencils in the tariff entry post the 1985-86 budget as evidence supporting their classification under this item.The interpretation of Item No. 14F(i) is crucial in this case. The item covers cosmetics and toilet preparations not containing specific substances, including preparations for skin care, beauty or make-up preparations, and manicure or pedicure preparations. The judges scrutinized whether bindi and eye brow pencils could be considered preparations for the care of the skin, emphasizing that the tariff entry encompassed various types of preparations beyond skin care. They concluded that eye brow pencils were mentioned in the entry not as skin care products but as beauty or make-up preparations, thereby dismissing the appeal.In their analysis, the judges highlighted that the scope of the tariff entry expanded post the 1985-86 budget to include beauty and make-up preparations, alongside skin care products. They emphasized that eye brow pencils were specifically listed in the entry due to their nature as beauty or make-up products, not skin care items. The judges rejected the argument that bindi and eye brow pencils could be classified under Item No. 14F(i) for skin care, ultimately dismissing the appeal based on this interpretation of the tariff entry.