Circulars

163/19/2021-GST: Mehndi paste in cones is classifiable under HSN 1404 and 3305

1007/14/2015-Cx: W.e.f 28.02.2005, the edible coconut oil packed in retail packs is classifiable as Coconut oil classifiable under heading 1513 and not as Hair oil under heading 3305.

616/7/02-Cx: Shikakai Powder is classifiable under Chapter 33.

256/90/96-Cx: Henna Powder in bulk is classifiable under heading 1401 and in unit packing with indication to use as a hair dye is classifiable under heading 3305.

166/77/95-Cx: Coconut oil having all anti-oxidants permitted vide Rule 59 of the Prevention of Food Adulteration Rules, 1995 used as additives, other than BHA, making the coconut oil a 'preparation for use on hair' is classifiable under Chapter 33.

145/56/95-Cx: Coconut oil whether pure or refined and packed in small or large containers is classifiable under heading 1503 as long as it satisfies the criteria of 'fixed vegetable oil'. Containers bearing labels/literature that it is meant for application on hair and the coconut oil has additives or has undergone processes which made it a preparation for use on hair then the coconut oil is classifiable under Chapter 33.

59/90-Cx.3: Javadhu powder is classifiable under heading 3303 as 'Perfumes' and Flower dust under sub-heading 3307 90 as 'Other perfumery‘.

21/90: Jute caddies are short jute fibres classifiable under heading 3304.