Godrej Industries Ltd vs D.G Ahire Asstt Coll.Of Cent.Ex. & Anr

The Supreme Court addressed the classification of 'liquid hair dyes' under the Central Excise Tariff, specifically Tariff Item 14F and Tariff Item 68. The Court held that the Excise Department's classification of the appellant's product as a hair lotion under Tariff Item 14F was incorrect, affirming that the product should be classified under Tariff Item 68 as it was not specified elsewhere. The Court ruled in favor of the appellant, thereby quashing the demand notices issued by the Excise Department.