1978 (3) TMI 105

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..... hi thailam, Bringamalike thailam, Ponnanmuni thailam, arakeeravithai thailam etc. These thailams are prepared with gingerly oil, boiled with natural herbs, flowers and roots of plants under an old and immemorial system of native preparations. They contain medicine, qualities and are used before bathing as bath oils and are not usable as hair oils for grooming the hair. The thailams prepared by the petitioner are widely used and commonly known in the market and the commercial field only as bath oil. They are never known as perfumed hair oil, much less hair oil. Nor are they marketed as hair oil. On the contrary, they are marketed only as bath oils. On the introduction of the Finance Bill No. (2 of 1971), dated 29-5-1971, Schedule I of the C .....

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..... ed hair oil. Nor again, the petitioner markets them as hair oil. They are thailams intended for cooling the body. In any event, it cannot be considered as an item of cosmetics and toilet preparations. 4. The learned Counsel for the respondents in meeting these contentions and supporting the impugned orders submits that it is not necessary that perfumed hair oils should be hair oil meant for grooming the hair. On the contrary so long as it is used for the care of the hair, it is excisable under Item 14F (ii). 5. Item 14F of Schedule I of the Central Excise and Salt Act 1944, (hereinafter referred to as the Act) reads - "Cosmetics and toilet preparations not containing alcohol or opium, Indian hemp or other Narcotic drugs or Narcotics, nam .....

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..... xuriant growth of hair. But its use after bath for grooming the hair cannot be ruled out". 7. I am totally unable to agree. Certainly not one of these thailams is ever used after bath. Nor again, has the petitioner claimed that these thailams are meant for luxuriant growth of hair. The learned Counsel for the petitioner produces the relevant advertisement. In not one of them, is there any mention about the growth of the hair. The reason why I refer to this aspect will be evident because in the appellate order the second respondents say - "Further, while these oils might be used as cooling bath oils, yet their use as hair oils as well i e. for the care of the hair, cannot be ruled out, as the figure of the women displaying her lavishly gr .....

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