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<h1>Supreme Court Upholds Classification of Henna Powder; Bulk Under Chapter 14.01, Unit-Packed as Hair Dye Under 33.05.</h1> A doubt arose regarding the classification of Henna Powder made from natural henna leaves through grinding or pulverizing. Initially exempted under Chapter 32, its classification was reconsidered after the exemption was rescinded, making it subject to a 20% duty. The Central Board of Excise & Customs examined the issue, referencing a CEGAT ruling that classified bulk henna powder under Chapter 14.01 and unit-packed henna as a hair dye under Chapter 33.05. The Supreme Court upheld this decision, and the Board accepted it, advising field formations to classify henna powder accordingly.