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TMI Blog2017 (5) TMI 1286X X X X Extracts X X X X X X X X Extracts X X X X ..... ion. 2. The brief facts of the case are that the respondents are manufacturers of Henna Powder which is sold under the brand name 'Goldiee Marwari Mehndi' in unit containers. The respondents claimed the classification of the goods manufactured by them under Tariff item No. 1404 1019 of the Schedule to the Central Excise Tariff Act, 1985. Revenue alleges that the goods manufactured by respondents have been cleared in Unit containers and they were being intended to be used on human body and contended that it was held by this Tribunal in the case of Henna Export Corporation Vs. Collector of Central Excise reported at 1993 (67) E.L.T. 907 (Tribunal) that Henna powder cleared in bulk is classifiable under Hea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pter 33. The respondents preferred appeal before ld. Commissioner (Appeals). The ld. Commissioner (Appeals) decided the appeal through Order-in-Appeal No. 314-CE/APPL/KNP/2007 dated 13.9.2007 which is impugned Order-in-Appeal in Appeal No. E/2934/2007. The ld. Commissioner (Appeals) has held that the facts and circumstances of the case of Henna Export Corporation Vs. CCE reported at 1993 (67) E.L.T. 907 (Tri.) are distinguishable from the case under reference and that in this case there is no indication on the packing that the same is projected to be used for hair and therefore, he held that the goods under question were classifiable under Tariff item No. 1401 1019 of schedule to Central Excise Tariff Act, 1985. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. Heard the ld. D.R. who has presented the grounds of appeal and submitted a copy of said case law in the case of Henna Export Corporation. 5. Heard, the ld. Counsel for the respondent who has submitted that it has been held in the case of Henna Export Corporation that if Henna Powder (Preparation) is indicated for use for hair, then it is classifiable under 3305. But in respondent case on the unit packing, goods manufactured by them, are intended to use on hand and further, contended that therefore, the appeal filed by Revenue is not sustainable. 6. Having considered the rival contentions and having gone through the record and the findings of this Tribunal in the case of Henna Export Corporation ..... X X X X Extracts X X X X X X X X Extracts X X X X
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