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2008 (7) TMI 12 - SC - Central ExciseLiquid hair dyes – classification - there was no specific entry relating to "hair dyes" under CET however, "hair lotion" is specified under Tariff Item 14F - Demand under Tariff Item 14F of the First Schedule to the Central Excise and Salt Act, 1944 – said product could not be treated as a lotion to be used as a scalp or hair nourisher or for medicinal purposes - appellant's preparation was poisonous and had to be used with great care – demand according to Tariff Item 14F was erroneous
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