TMI Blog1976 (11) TMI 191X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 meant to beautify the hairs and their growth :- 1. Perfect Wave Set Lotion. 2. Cloudy Ammonia. 3. Magik Set Lacquer Refill. O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 meant for treatment of the hair. Their use are described below by the appellants in booklet entitled Beauty is your birth-right `Dermacar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 advertised it as fit for prickly heat and tired feet. They have also advertised its uses as a Shampoo as below :- As a Shampoo add a tea-spoonful ..... X X X X Extracts X X X X X X X X Extracts X X X X
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