https://www.taxtmi.com/caselaws?id=51572 Bathing use and an advertised freshness claim did not make Liril Active Shower Gel a beauty, make-up, or skin-care preparation under Heading 33.04; classification on that basis was unsustainable, so the assessee's classification could not be rejected on that ground. A tariff classification under Heading 33.07 could not be introduced for the first time in appeal because it had not formed part of the proceedings before the Commissioner. The impugned classification order was set aside, and the appeals succeeded with consequential relief. en-us Tue, 22 Oct 2002 00:00:00 +0530 Sat, 25 Sep 2010 14:28:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51572 Bathing use and an advertised freshness claim did not make Liril Active Shower Gel a beauty, make-up, or skin-care preparation under Heading 33.04; classification on that basis was unsustainable, so the assessee's classification could not be rejected on that ground. A tariff classification under Heading 33.07 could not be introduced for the first time in appeal because it had not formed part of the proceedings before the Commissioner. The impugned classification order was set aside, and the appeals succeeded with consequential relief. Case-Laws Central Excise Tue, 22 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51572