1976 (11) TMI 191

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....fter going through the submissions-made in the appeal and after hearing the oral arguments advanced by Shri D.R. Gupta on 5-11-1976 at Delhi I observe that the appellants claim that the following products manufactured and cleared by them should not be hold to be assessable to duty under Item No. 14-F(ii) of the Central Excise Tariff as they are not cosmetic and toilet preparations but they are mea....

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....ted to them because they had been heard orally by the predecessor of the present Asstt. Collector. Their final plea is that the result of the sample was not communicated to them and thus there has been denial of natural justice. 2. I have considered all the above submissions and observed that out of the above three products, two namely, Perfect Wave Set Lotion and Magik Set Hair Spray are ....

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....will not hide the highlight - its invisible." 3. The above uses will show that these two products are meant for the care of the hair in so far as they give the hair glossy wave in one case and allow the hair to fix in the other case. These products are advertised as aermacare which means care of the skin. About the third product, namely, Cloudy Ammonia, the appellants themselves have adver....