Classification of perfumed hair oil prevails despite subsidiary curative ingredients, as added properties do not change its essential character.

Perfumed hair oil remains classifiable under the specific hair oil sub-heading even when it contains subsidiary curative or prophylactic ingredients and claims anti-dandruff or hair-growth benefits. The controlling factor was that the goods retained their essential character as hair oil and perfume, while the additional medicinal properties were only incidental. Chapter Notes 6 and 2 of Chapter 33 supported classification under the specific entry for perfumed hair oil rather than the residuary entry for other hair preparations. The goods were therefore held to fall under sub-heading 3305.10.

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Issues: Whether the impugned anti-dandruff hair vitalizer and revitalising hair nutrient, being hair oils containing subsidiary curative or prophylactic ingredients, were 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.

Analysis: The goods were not in dispute as hair oil. The only controversy was whether the added ingredients and claimed anti-dandruff or hair-growth properties displaced their character as perfumed hair oil. Chapter Note 6, along with Chapter Note 2 of Chapter 33, governed classification of perfumed hair oils even where subsidiary pharmaceutical or antiseptic constituents were present or curative value was claimed. The record showed that the goods retained the character of hair oil and perfume, and the other properties were only incidental. On that basis, the prior authorities had rightly preferred the specific sub-heading for perfumed hair oil over the residuary sub-heading.

Conclusion: The goods were correctly classifiable under sub-heading 3305.10 as perfumed hair oil, and the Revenue's challenge failed.

Ratio Decidendi: Where a hair oil is perfumed, its classification under the specific perfumed hair oil sub-heading is not displaced merely because it also contains subsidiary curative or prophylactic ingredients.

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