https://www.taxtmi.com/caselaws?id=81631 Bindi and eye brow pencils were not classifiable as preparations for the care of the skin under Item No. 14F(i) of the erstwhile Central Excise Tariff Schedule, 1944. The entry covered cosmetics and toilet preparations, including skin-care preparations, but did not extend to articles that could not reasonably be treated as skin-care products. The later amended tariff, which specifically mentioned eye-brow pencils as beauty or make-up preparations, supported the view that such items were make-up articles rather than skin-care preparations. Accordingly, they fell outside Item No. 14F(i). en-us Mon, 25 Feb 1991 00:00:00 +0530 Mon, 27 Jun 2011 18:02:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81631 Bindi and eye brow pencils were not classifiable as preparations for the care of the skin under Item No. 14F(i) of the erstwhile Central Excise Tariff Schedule, 1944. The entry covered cosmetics and toilet preparations, including skin-care preparations, but did not extend to articles that could not reasonably be treated as skin-care products. The later amended tariff, which specifically mentioned eye-brow pencils as beauty or make-up preparations, supported the view that such items were make-up articles rather than skin-care preparations. Accordingly, they fell outside Item No. 14F(i). Case-Laws Central Excise Mon, 25 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81631