Skin-care face wash classification under Heading 3304 upheld; Chapter 34 treatment failed for lack of technical basis.

A face wash marketed and presented as a skin-care product was treated as classifiable under Heading 3304 as a cleansing preparation for the care of skin, because the pack description, chemist's report and composition indicated cleansing, moisturising and skin-care characteristics. Chapter Note 2 to Chapter 33 brought the goods within cosmetics or toilet preparations, and Chapter Note 5 to Chapter 33 specifically covered cleansing creams under Heading 3304. The attempt to classify the product under Heading 3402 failed because the technical basis required under Chapter Note 3 to Chapter 34 was not established, and the HSN notes did not support treatment as a detergent or washing preparation.

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Issues: Whether the product marketed as a face wash was classifiable under Heading 3304 as a cleansing preparation for the care of skin, or under Heading 3402 as an organic surface active/washing preparation.

Analysis: The product was examined in the light of Chapter Note 2 to Chapter 33, which brings within Headings 33.03 to 33.07 products put up with indications that they are for use as cosmetics or toilet preparations or put up in a form clearly specialised to such use. The description on the pack, the chemist's report, and the composition showing cleansing, moisturising and skin-care characteristics supported the view that the goods were presented and used as a preparation for the care of skin. Chapter Note 5 to Chapter 33 specifically includes cleansing creams under Heading 33.04. By contrast, the appellant did not establish the technical requirements necessary to bring the goods within Chapter Note 3 to Chapter 34, and the HSN notes relied upon did not justify treating the product as a detergent or washing preparation under Heading 3402.

Conclusion: The product was correctly classified under Heading 3304 and not under Heading 3402; the classification challenge failed.

Ratio Decidendi: A skin-care cleansing preparation, when put up and presented as such, falls under Chapter 33, and the burden lies on the assessee to establish the technical basis for classification under Chapter 34.

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