Brite Henna Products vs. Regional Provident Fund Commissioner & Anr.

Employees’ Provident Fund & Misc. Provisions Act, 1952–Sec. 7A–Whether the petitioner who is carrying the business of manufacturing mehandi powder can be covered by the entry “Heavy & Fine Chemicals” ?–Twenty persons were found to be engaged–Petitioner is grinding the dry leaves with the help of labour employees and pulverizer, the powder is packed in polythene bags and, thereafter, it is sold in the market–For the purpose of application of the provisions of the Act of 1952, it is necessary that the said establishment which is a factory, falls under Schedule I–Heena is not included in Schedule–Petitioner is not changing the nature of end product–Heena powder prepared by the petitioner-firm cannot be used to impregnate tissues–Further, Heena powder is not capable of being fixed to fabric, hair, feet or hands as it is fugitive in its raw form and gets washed off with water and also blends in water–Held, firm of the petitioner does not fall in the category of “Heavy and Fine Chemicals” of Schedule I.