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        Central Excise

        2004 (5) TMI 331 - AT - Central Excise

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        Common parlance governs tariff classification of hair fixer products where a specific entry exists and residuary classification is barred. A product known and sold in trade as a hair fixer fell within the specific tariff entry for hair fixers, because classification must follow common ...
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            Common parlance governs tariff classification of hair fixer products where a specific entry exists and residuary classification is barred.

                            A product known and sold in trade as a hair fixer fell within the specific tariff entry for hair fixers, because classification must follow common parlance and commercial identity where no statutory definition exists. The product's market use, licensing data, and technical composition supported that description. A residuary entry for other hair preparations could not be used where the goods were covered by the specific entry, and a different export description did not displace the tariff classification. The revised classification under the residuary heading was therefore not justified.




                            Issues: Whether the product was correctly classifiable as "hair fixer" under the specific tariff entry, or whether it fell under the residuary entry for "other" preparations for use on the hair.

                            Analysis: The tariff contained a separate entry for hair fixers, and there was no statutory definition of that expression. In such a situation, classification had to be determined on the basis of common parlance and commercial identity. The product was shown to be known and sold as a hair fixer, its market use and licensing data supported that identity, and the technical composition also indicated hair-fixing properties. Where a specific entry exists, resort to a residuary entry is impermissible unless the goods cannot be covered by the specific entry. The fact that a similar product was exported under a different market description did not justify rejection of the specific tariff entry.

                            Conclusion: The product was correctly classified under the specific entry for hair fixer, and the revised classification under the residuary entry was not justified.

                            Ratio Decidendi: When a tariff provides a specific entry for a product and the goods are known in trade and commerce by that description, classification must be made under the specific entry on the basis of common parlance, and the residuary entry cannot be invoked merely because the same goods are marketed differently in another context.


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