TaxTMI 
TaxTMI 
2009 (6) TMI 556
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.... 2. The dispute relates to the classification of the product manufactured by the respondent, while the respondent classified the same under sub-heading 3305.10, the department wants to classify the same under sub-heading 3305.99 under Central Excise Tariff Act, 1985. The product manufactured by the respondent is known as Johnson's Baby Hair Oil. The Appeal No. 609 relates to the period comprising of February, 2000, whereas the second appeal relates to period March, 2001 to February, 2002. The Deputy Commissioner, Mulund had classified the product after adjudication under sub-heading 3305.99, in his order dated 20-12-2001 and 14-6-2002. Being dissatisfied, the matters were carried in appeal before the Commissioner (Appeals) by the respondent....
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....aceutical Works Ltd. (supra) and Apex Court approved the classification under sub-heading 3305.10. Applying the same to the facts of the case in hand, according to the learned Advocate, the appeal is not maintainable against the order passed by the Commissioner (Appeals). The learned Advocate also drew our attention to the test report in relation to the product, which according to the learned Advocate, clearly discloses the same to be perfumed hair oil. The learned Advocate drew our attention to the fact that the assessee had submitted two affidavits, one of the common buyer of the product and another of the retailer of the said product. 4. Perusal of the impugned orders apparently disclose that the authorities below had not conducted ne....
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....an may have with the use of thailams as oils. In any event, it has only an advertising effect or value and nothing more. Further, tax on a product cannot be levied merely on the basis of suggestive aspect of a picture found in the label, which is intended to attract the customers to use the thailams." Similarly, merely because certain expressions are used in the label of the product to attract the attention of the buyers, the same cannot be determining factor for classification of the products. The learned DR, however, drawing our attention to ruling of the Madras High Court that "the expression 'perfumed oil' must connote an oil to which perfume has been imported by way of positive and deliberate act and not as meaning an article which jus....
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....e category, which can be used to nourish the roots of the hair and to keep baby's hair healthy, such oil would not be used commonly and in that case it would be necessary for the Department to conduct necessary investigation and test of the quality of the materials. No evidence on record was produced by the Department, even though the assessee had filed two affidavits one of the common buyer o the product and another of the retailer of the said product. In these circumstances, the decision of the Madras High Court and the decision of the Nova- pan India Ltd. (supra) can be of no help to the appellants. 6. The decision of the Apex Court in the matter of Novopan India Ltd. (supra) is not on the point of classification. The decision in the ....