Classification of henna powder affirmed as vegetable matter under Chapter 14; unit packings labelled hair dye treated under cosmetic heading. The Board accepts the tribunal precedent that bulk henna powder produced by grinding natural leaves is classifiable as processed vegetable matter, while unit packings labelled for use as a hair dye are classifiable under the cosmetic heading for hair preparations; the higher court dismissed the appeal and field formations are directed to follow this classification, especially after the rescission of a prior exemption notification.
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Classification of henna powder affirmed as vegetable matter under Chapter 14; unit packings labelled hair dye treated under cosmetic heading.
The Board accepts the tribunal precedent that bulk henna powder produced by grinding natural leaves is classifiable as processed vegetable matter, while unit packings labelled for use as a hair dye are classifiable under the cosmetic heading for hair preparations; the higher court dismissed the appeal and field formations are directed to follow this classification, especially after the rescission of a prior exemption notification.
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