TMI Blog1991 (2) TMI 280X X X X Extracts X X X X X X X X Extracts X X X X ..... ent]. The issue for determination in the present appeal is whether bindi and eye brow pencils manufactured by the respondents could be treated as preparations for the care of the skin and consequently be held to fall under Item No. 14F(i) of the erstwhile Central Excise Tariff Schedule of 1944. The Collector (Appeals), by the impugned order dated 6-11-1986, held that the goods did not fall u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lso preparations and substances used for beautification and attraction. Further there was specific mention of eye brow pencils in the tariff entry as it stood after the budget of 1985-86. 3. Item No. 14F(i) reads as follows : 14F. Cosmetics and toilet preparations not containing alcohol or opium, Indian hemp or other narcotic drugs or narcotics, namely: (i) Preparations for the care of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s for the care of the skin nor can it be that they belong to the categories brought into the scope of the tariff entry by the inclusion clause. Further, it is not the case of the Collector that eye brow pencils were covered by the tariff entry during the material time. His reliance, however, is on the tariff item as it stood after the 1985-86 budget when there was a drastic change in the entry its ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the item covered not only preparations for the care of the skin but also beauty or make-up preparations and manicure or pedicure preparations. Moreover, eye brow pencils were specifically mentioned in the entry. In our opinion eye brow pencils came in for specifications because they were a beauty or make-up preparation and not because they were a preparation for the care of the skin. 5. In the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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