2005 (9) TMI 345

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....Consultant, for the Appellant. Shri B.L. Meena, SDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)].-  This is an appeal filed against Order-in-Appeal No. 120/98, dated 14-10-98 passed by the Commissioner (Appeals), Trichy. 2. The issue involved in this case is the correct classification of "Vaseline Petroleum Jelly Perfumed Pomade" manufactured by the appellant....

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..... Meena, ld. SDR for the Revenue. 4. Ld. Consultant submits that the impugned goods are actually hair fixers. There is a specific entry for hair fixers in the Tariff. He cited the decision of the Tribunal in Hindustan Rimmer v. CCE, New Delhi-I [2004 (169) E.L.T. 25 (Tri.-Delhi)] wherein in a case of similar product, the commercial parlance test and ingredients contained in the product wer....

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....nd which helps in the hair setting in an orderly manner. Loss of this water due to evaporation makes the hair dry and unruly. (ii)     On application of the Pomade, a film of the product is uniformly deposited along the surface of the hair fibers. This film protects the hair by binding the water molecules to the hair surface and prevents the rapid drying out of the hair. So ....

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....efully. On going through the literature furnished by the appellants, we find that the main product namely Pomades are used to keep the hair dried. Thus they are Hair fixers. Pomades are basically perfumed petroleum jelly. They are also gum based Pomades. Pomades have very good fixative action on the hair. They lubricate and protect hair. In view of the fact that there is a specific entry in the CE....