TaxTMI 
TaxTMI 
1994 (11) TMI 221
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....xcise, Bombay by his order-in-original confirmed a demand of Rs. 66,960.41 for the period 1-4-1985 to 30-9-1985. The case of the department in the show cause notice dated 9-10-1985 is that the appellants were manufacturing "Hair Sprays" and clearing under TI 68 of the Schedule of the erstwhile Central Excises & Salt Act, 1944, and claiming exemption from payment of duty under Notification No. 77/85-C.E. since amended. It is stated in the show cause notice that ACCE, Bombay-I by his order-in-original dated 12-8-1985 ordered for the classification of the said product under TI 14F of the said CET, instead of TI 68. 3. The claim was resisted by the assessee, inter alia on the grounds that the product had all along been classified under ....
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....oducts by the users of the said product. They have given the difference between Brilliantines, Hair Lotion, Hair Cream, Hair Dye and Shampoos and have tried to state that the item has to be considered as a Hair Spray and not as Hair Lotion and thus not to be classified under TI 14F(ii) of the erstwhile Tariff. 4. The Asstt. Collector over-ruled the objections and held that he was up-holding the reasoning given by him in his order dated 12-8-1985. The Collector (Appeals) has not found any reason to differ from the findings of the Asstt. Collector and hence he has confirmed the impugned order. 5. In Appeal 2763/88-C, the assessee has challenged the correctness of the order-in-appeal dated 11-2-1988 passed by the Collector (Appeals), Bom....
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....reparation for the care of the hairs. Care of the hairs is a broad term which certainly includes managing of hairs or setting of hairs. Only because it contains Alcohol it cannot go out of Tariff Item 14F(ii). Dictionary meaning of care is "to feel concern or interest for or about". Since hair spray is concerned to manage hairs or takes interest in setting of hairs it can be included in the ambit of description of Tariff Item 14F(ii). May be, the product might have been classified under TI 68 prior to 17-3-1985 but due to change in description of TI 14F(ii) in budget 1985 the product deserves to be classified under TI 14F(ii) and not under TI 68. Order : - I, therefore, held that the products viz. (1) Mistair Hair Spray, (ii) Mistair ....
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....d on merits is not applicable to the facts of the present case. The said ratio dealt with the product which was considered as "hair conditioner" and therefore, the Tribunal held that such a product does not fall within the Tariff Item 14A(ii), which dealt with preparation for the care of the hair. Ld. JDR submitted that the Tribunal while dealing with the said item had considered the unamended 14F(ii)(b) which dealt with perfumed hair oils only. He submitted that the Tariff Item has undergone a change with the use of the word `such as' in the amended Tariff 14F and it is exhaustive one and therefore the product manufactured by the appellant was meant for preparation for care of the hair and therefore, it fell within the amended Tariff Item ....
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....ining soap or organic surface active agents". In the above reading of the tariff, all preparations for the care of the hair are included in this heading. The term "such as" gives examples of brilliantines, perfumed hair oils, hair lotions, pomades and creams, hair dyes, shampoos whether or not containing soap or organic surface active agents. These are all examples and the term "such as" is not exhaustive but it is only an illustration. This is a view expressed by the Gujarat High Court in the case of Jalal Plastic Industries & Others v. Union of India as reported in 1981 (8) E.L.T. 653 while interpreting the expression "such as". On the amendment of Tariff Item 14F(i)(ii)(iii), it is seen that the legislature has taken care to expand Ta....