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2017 (5) TMI 1286 - CESTAT ALLAHABADClassification of goods - Henna powder in unit containers - classifiable under CTH 3305 or under 1401 1019? - Held that: - reliance placed in the case of Henna Export Corporation Vs. Collector of Central Excise [1993 (2) TMI 185 - CEGAT, NEW DELHI] where it has been held that Henna Powder in bulk will be appropriately classifiable under 14.01 CETA, 1985 and it was further held that for hair dye manufactured by Henna Export Corporation where there is an indication for its use as a hair dye, was classifiable under heading 33.05 and it clearly indicated that if Henna Powder is indicated to be used as hair dye then it would be classifiable under heading 33.05 CETA, 1988 - appeal dismissed - decided against Revenue.
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