GODREJ INDUSTRIES LTD. vs D.G AHIRE ASSTT COLL.OF CENT.EX.

The Supreme Court ruled that the classification of 'liquid hair dye' under Tariff Item 68 of the Central Excise Tariff was valid, as it was not specified under Tariff Item 14F for 'hair lotion'. The Court held that the Excise Department's demand for excise duty based on a show-cause notice issued in 1982 was unjustified, given the long-standing acceptance of the product's classification. The Court ultimately quashed the demand notices issued to the appellant, affirming the principle that goods must be classified according to their specific entries in the tariff.