https://www.taxtmi.com/caselaws?id=51821 The Tribunal upheld the classification of 'Wipro Shikakai Herbal Powder' under Chapter sub-heading 3305.90, denying entitlement to the benefit of Notification No. 9/93. The decision was based on the product's primary use for hair beautification, aligning it with cosmetic products under Chapter 33. The Tribunal considered Chapter notes 2 and 6 of the Central Excise Tariff Act, along with relevant precedents, in reaching its conclusion. The Department's appeal was allowed, reversing the Commissioner (Appeals)'s decision. en-us Thu, 02 Jan 2003 00:00:00 +0530 Tue, 28 Sep 2010 16:22:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51821 The Tribunal upheld the classification of 'Wipro Shikakai Herbal Powder' under Chapter sub-heading 3305.90, denying entitlement to the benefit of Notification No. 9/93. The decision was based on the product's primary use for hair beautification, aligning it with cosmetic products under Chapter 33. The Tribunal considered Chapter notes 2 and 6 of the Central Excise Tariff Act, along with relevant precedents, in reaching its conclusion. The Department's appeal was allowed, reversing the Commissioner (Appeals)'s decision. Case-Laws Central Excise Thu, 02 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51821