https://www.taxtmi.com/caselaws?id=45641 The Court upheld the classification of 'Ensola Conc' as a hair lotion under Tariff Item No. 14F (iv) of the Central Excises and Salt Act, 1944. The decision confirmed the orders of the Excise authorities and the Central Government, dismissing the appeal and affirming the lower court's ruling. The petitioners' argument regarding the speaking nature of the Central Government's order was not pursued significantly, with the focus remaining on the substantive classification issue. en-us Wed, 24 Jan 1973 00:00:00 +0530 Tue, 13 Jul 2010 10:14:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45641 The Court upheld the classification of 'Ensola Conc' as a hair lotion under Tariff Item No. 14F (iv) of the Central Excises and Salt Act, 1944. The decision confirmed the orders of the Excise authorities and the Central Government, dismissing the appeal and affirming the lower court's ruling. The petitioners' argument regarding the speaking nature of the Central Government's order was not pursued significantly, with the focus remaining on the substantive classification issue. Case-Laws Central Excise Wed, 24 Jan 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45641