https://www.taxtmi.com/caselaws?id=124493 Pure henna powder packed and marketed as such was treated as a specific tariff-covered product under sub-heading 1404 10 19, not as a hair preparation under Chapter 33. The classification dispute turned on the principle that a specific tariff entry prevails over a general or residuary heading, and on the department's failure to produce positive evidence showing a different end use or hair-cosmetic character. On that basis, the proposed duty, interest and penalties could not be sustained, and the assessee's claimed classification was accepted. en-us Mon, 17 Nov 2008 00:00:00 +0530 Mon, 01 Oct 2012 10:45:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124493 Pure henna powder packed and marketed as such was treated as a specific tariff-covered product under sub-heading 1404 10 19, not as a hair preparation under Chapter 33. The classification dispute turned on the principle that a specific tariff entry prevails over a general or residuary heading, and on the department's failure to produce positive evidence showing a different end use or hair-cosmetic character. On that basis, the proposed duty, interest and penalties could not be sustained, and the assessee's claimed classification was accepted. Case-Laws Central Excise Mon, 17 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124493