Henna Powder Repacking as Manufacturing: Classified Under Tariff Heading 3304 for Beauty Preparations per Section Note 4.

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....Classification of Henna Powder - deemed manufacture - repacking from bulk in unit packs - the product is a beauty or make up preparation for application on the hands. In terms of Section Note 4 to Section VI, such beauty or make up preparations are to be classified only under the heading 3304 of tariff and not anywhere else - the processes undertaken by the appellant also amount to manufacture....