https://www.taxtmi.com/caselaws?id=82511 Grinding, mixing and packing henna and herbal shikakai powders was treated as manufacture because the processes produced saleable commodities with a distinct commercial identity. For excise classification, preparations for use on the hair, supported by labels or literature showing such use, fell under Heading 33.05. Bulk henna powder was treated as a vegetable product more appropriately classifiable under Heading 14.01, while henna powder sold in unit packs and herbal shikakai powder sold with hair-use literature were classifiable under Heading 33.05. The operative distinction turned on the form of packing and the product's represented use. en-us Thu, 11 Feb 1993 00:00:00 +0530 Tue, 05 Jul 2011 16:01:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82511 Grinding, mixing and packing henna and herbal shikakai powders was treated as manufacture because the processes produced saleable commodities with a distinct commercial identity. For excise classification, preparations for use on the hair, supported by labels or literature showing such use, fell under Heading 33.05. Bulk henna powder was treated as a vegetable product more appropriately classifiable under Heading 14.01, while henna powder sold in unit packs and herbal shikakai powder sold with hair-use literature were classifiable under Heading 33.05. The operative distinction turned on the form of packing and the product's represented use. Case-Laws Central Excise Thu, 11 Feb 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82511