1996 (9) TMI 283

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....ma, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. -  The classification of "Chandrika Brahmi Hair Oil" manufactured by the appellants arises for determination in the present appeal - according to the appellants, the product is classifiable under T.I. 68 while the department's contention is that it is classifiable under T.I. 14F(ii) of the Schedule to the erstwhi....

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.... "(ii) Preparations for the care of the hair, such as : brilliantines, perfumed hair oils, hair lotions, pomades and creams, hair dyes, shampoos whether or not containing soap or organic surface active agents." The appellants claim that theirs is not "perfumed hair oil" and that the smell of the hair oil is the smell of medicinal herbs and is not agreeable or even tolerable. They submit that....