https://www.taxtmi.com/caselaws?id=77289 Masala pudies made from herbs, leaves, roots and powders were treated as intermediate raw materials, not preparations for direct use on the hair. Because the goods had to be mixed with oil, boiled, filtered and processed before any hair application, they fell outside Heading 3305 under Chapter 33. Chapter Note 6 to Chapter 33 was applied only to preparations for use on the hair, and the reasoning on directly usable hair products was held inapplicable. The classification dispute was therefore resolved against the Revenue, with the goods not covered by the proposed hair-preparation heading. en-us Thu, 05 Nov 2009 00:00:00 +0530 Sat, 04 Sep 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77289 Masala pudies made from herbs, leaves, roots and powders were treated as intermediate raw materials, not preparations for direct use on the hair. Because the goods had to be mixed with oil, boiled, filtered and processed before any hair application, they fell outside Heading 3305 under Chapter 33. Chapter Note 6 to Chapter 33 was applied only to preparations for use on the hair, and the reasoning on directly usable hair products was held inapplicable. The classification dispute was therefore resolved against the Revenue, with the goods not covered by the proposed hair-preparation heading. Case-Laws Central Excise Thu, 05 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77289