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    <title>2017 (5) TMI 235 - CESTAT BANGALORE</title>
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    <description>The Tribunal ruled in favor of the Revenue, classifying the hair care products under 3305.99 of the Central Excise Tariff Act, 1985. The products were deemed to be &quot;other&quot; preparations for use on hair due to their unique medicinal properties and ayurvedic ingredients, distinguishing them from perfumed hair oils. This decision overturned the initial classification under 3305.10 and aligned with the Revenue&#039;s argument that the primary function of the products was to prevent hair loss, promote hair growth, and control dandruff.</description>
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    <pubDate>Wed, 03 May 2017 00:00:00 +0530</pubDate>
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      <title>2017 (5) TMI 235 - CESTAT BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=342497</link>
      <description>The Tribunal ruled in favor of the Revenue, classifying the hair care products under 3305.99 of the Central Excise Tariff Act, 1985. The products were deemed to be &quot;other&quot; preparations for use on hair due to their unique medicinal properties and ayurvedic ingredients, distinguishing them from perfumed hair oils. This decision overturned the initial classification under 3305.10 and aligned with the Revenue&#039;s argument that the primary function of the products was to prevent hair loss, promote hair growth, and control dandruff.</description>
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