2004 (8) TMI 449

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....ellant. Shri Hitesh Shah, SDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - After hearing both sides and considering that the issue of classification, of entity termed as 'Clinic Plus Coconut Hair Oil' and 'Clinic All Clear Dandruff Hair Oil' which the appellant wants to be classified under Central Excise Tariff Act, 1985 Schedule heading 33.0570 and the Revenue in classifying ....

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....t opt for Dandruff removal product as in this case and reliance on common parlance understanding as held by the Apex Court in Naturalle Health Products (P) Ltd. [2003 (158) E.L.T. 257 (S.C.)]. The case of Muller & Phipps (India) Ltd. [2004 (167) E.L.T. 374 (S.C.)] by the ld. DR and submission that the FDA authorities have registered the products in a certain menu under their Act will not alter the....