Tariff classification of perfume sprays under Heading 96.16 failed where HSN scope did not cover the goods in issue.

Perfume sprays containing alcohol were examined for tariff classification under Heading 96.16 and with reference to the Medicinal and Toilet Preparations Act, 1955. The HSN description for that heading covers scent sprays and similar toilet sprays of the table or pocket type, with a reservoir, mount, head and pneumatic pressure device. On that basis, perfumes were found outside the scope of Heading 96.16 as claimed by the Revenue. The classification adopted by the Commissioner (Appeals) was sustained and the Revenue's appeal was rejected.

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Issues: Classification of perfume sprays containing alcohol whether under Heading 96.16 or within the ambit of the Medicinal and Toilet Preparations Act, 1955.

Analysis: The dispute turned on whether the goods were covered by Heading 96.16, which applies to scent sprays and similar toilet sprays. The classification was examined with reference to the HSN description, which refers to scent brilliantine and similar toilet sprays of the table or pocket type, whether for professional or personal use, consisting of a reservoir with mount, head, and pneumatic pressure device. On that description, perfumes were found not to fall within the heading relied on by the Revenue.

Conclusion: The classification adopted by the Commissioner (Appeals) was upheld and the Revenue's appeal was rejected.

Final Conclusion: The goods were held not classifiable under Heading 96.16 as claimed by the Revenue, and the assessee's classification was sustained.

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