Tariff classification of paper air freshner favoured Heading 3307.90 over the residual heading, confirming the Revenue's view.

Air freshner (paper type) was classified under Heading 3307.90 rather than Heading 3307.49 because Heading 3307.49 was treated as a residual entry within the sub-heading structure and the product could not be fitted within Heading 3307.41. The HSN notes were used as a safe guide to support the Revenue's classification, and the principle that the later and more specific entry prevails also favoured Heading 3307.90. The assessee's challenge to the classification therefore failed.

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Issues: Whether Air Freshner (Paper Type) was classifiable under Heading 3307.49 or under Heading 3307.90.

Analysis: The disputed product was examined against the tariff description. Heading 3307.49 was held to cover only the residual goods falling within the sub-heading structure, whereas the product could not be brought within Heading 3307.41. The HSN notes were treated as a safe guide and supported classification under Heading 3307.90. The principle that the later and more specific entry is to be preferred also supported the Revenue's classification.

Conclusion: The product was held classifiable under Heading 3307.90, not under Heading 3307.49, and the assessee's challenge failed.

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