https://www.taxtmi.com/caselaws?id=46788 The court upheld the classification of hair dyes under Tariff Item 14F, accepting a broader interpretation that considered them as hair lotions. The petitioner, a cosmetics manufacturer, was held liable to pay the duty at 105% as they had collected this amount from customers but only paid 8% to the government. The court emphasized the principle of unjust enrichment, requiring the petitioner to pay the collected amount to the government. The petition was dismissed with costs, allowing the respondents to recover the excise duty as per the impugned order and notices, with an 8-week continuation of the interim injunction for the petitioner to seek further relief. en-us Tue, 17 Sep 2002 00:00:00 +0530 Fri, 23 Jul 2010 18:40:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46788 The court upheld the classification of hair dyes under Tariff Item 14F, accepting a broader interpretation that considered them as hair lotions. The petitioner, a cosmetics manufacturer, was held liable to pay the duty at 105% as they had collected this amount from customers but only paid 8% to the government. The court emphasized the principle of unjust enrichment, requiring the petitioner to pay the collected amount to the government. The petition was dismissed with costs, allowing the respondents to recover the excise duty as per the impugned order and notices, with an 8-week continuation of the interim injunction for the petitioner to seek further relief. Case-Laws Central Excise Tue, 17 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46788