Specific tariff entry for perfumed hair oil prevails over residuary classification despite incidental anti-dandruff properties.

Classification of "Parachute Dandruff Solution Coconut Hair Oil" was determined by its essential character as a perfumed hair oil falling under Chapter 33. Note 1(d) to Chapter 30 excluded preparations classifiable under Chapter 33 even if they had therapeutic or prophylactic features, and Note 6 to Chapter 33 specifically covered perfumed hair oils under Heading 3305. The product's anti-dandruff effect arose only from an incidental ingredient and did not alter its commercial identity. The specific tariff description was preferred over the residuary entry, so sub-heading 3305.10 applied and the contrary demand for duty, interest, and penalties based on classification under 3305.99 could not stand.

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Issues: Whether the product "Parachute Dandruff Solution Coconut Hair Oil" was correctly classifiable under sub-heading 3305.10 as perfumed hair oil or under sub-heading 3305.99 as other preparations for use on the hair, and whether the duty demand, interest, and penalties based on the disputed classification were sustainable.

Analysis: Classification under Chapter 33 was held to prevail because Chapter 30 does not cover preparations of Chapter 33 even if they possess therapeutic or prophylactic properties, as reflected in Note 1(d) to Chapter 30. Note 6 to Chapter 33 specifically embraces perfumed hair oils within Heading 3305. The product contained coconut oil with added perfume and its anti-dandruff property arose only from an incidental ingredient, which did not change its essential character. The specific description "perfumed hair oil" was found to be more appropriate than the residuary description "other". The reasoning also accepted that a subsidiary medicinal function does not displace a specific tariff entry where the product remains commercially identifiable as a perfumed hair oil.

Conclusion: The product was held classifiable under sub-heading 3305.10 and not under sub-heading 3305.99. The duty demand, interest, and penalties based on the contrary classification were unsustainable, and the assessee succeeded.

Ratio Decidendi: A preparation falling within a specific tariff entry for perfumed hair oils remains so classifiable despite incidental therapeutic or anti-dandruff properties, and a residuary entry cannot be preferred over the specific entry.

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