https://www.taxtmi.com/caselaws?id=51572 A bathing product used for washing the skin was analysed for tariff classification, with the note concluding that mere claims of freshness did not make it a beauty or skin-care preparation under Heading 33.04, and that the product did not fit that description. It also records that a new tariff classification plea under Heading 33.07 could not be introduced for the first time at the appellate stage because it was not part of the case before the Commissioner. The discussion states that the impugned classification order was set aside and consequential relief followed, illustrating the principle that classification depends on the product's actual description and use, and that fresh grounds cannot be raised in appeal. 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 A bathing product used for washing the skin was analysed for tariff classification, with the note concluding that mere claims of freshness did not make it a beauty or skin-care preparation under Heading 33.04, and that the product did not fit that description. It also records that a new tariff classification plea under Heading 33.07 could not be introduced for the first time at the appellate stage because it was not part of the case before the Commissioner. The discussion states that the impugned classification order was set aside and consequential relief followed, illustrating the principle that classification depends on the product's actual description and use, and that fresh grounds cannot be raised in appeal. Case-Laws Central Excise Tue, 22 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51572