https://www.taxtmi.com/caselaws?id=343548 Henna powder is classifiable under Chapter Heading 33.05 only when the product, as marketed or packed, is indicated for use as hair dye; otherwise, it falls under Chapter Heading 14.01 as bulk henna. The decisive factor is the indication on the packing and the intended use disclosed by the product, not a general reliance on prior precedent. On the facts, the unit containers did not state that the henna powder was meant for use as hair dye, so Chapter Heading 33.05 was inapplicable and the Revenue's appeal failed. en-us Wed, 01 Mar 2017 00:00:00 +0530 Wed, 03 Jan 2018 17:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343548 Henna powder is classifiable under Chapter Heading 33.05 only when the product, as marketed or packed, is indicated for use as hair dye; otherwise, it falls under Chapter Heading 14.01 as bulk henna. The decisive factor is the indication on the packing and the intended use disclosed by the product, not a general reliance on prior precedent. On the facts, the unit containers did not state that the henna powder was meant for use as hair dye, so Chapter Heading 33.05 was inapplicable and the Revenue's appeal failed. Case-Laws Central Excise Wed, 01 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343548