Tariff classification of face wash turned on surface-active agents and wash-off use, placing it under Heading 34.02.

A face wash product composed essentially of surface-active agents, polyhydric alcohol, cellulosic substance, perfume and additives was held classifiable under Heading 34.02 as a washing preparation, not under Heading 33.04 as a skin care preparation. The tariff analysis relied on Chapter Note 3 to Chapter 34 and HSN explanatory notes, which treat preparations containing organic surface-active agents, including liquid or cream forms, as washing preparations. Because the product was used on the face and washed off, its description and use aligned with Heading 34.02, making the contrary classification and resulting duty demand unsustainable.

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Issues: Whether the product "New Creamy Ponds Moisturising Face Wash" was classifiable under Heading 33.04 as a skin care preparation or under Heading 34.02 as a washing preparation containing organic surface-active agents.

Analysis: The product was found, on the test reports relied upon, to be a translucent white aqueous soft pasty mass composed essentially of surface active agents, polyhydric alcohol, cellulosic substance, perfume and other additives. Chapter Note 3 to Chapter 34 defines organic surface-active agents for the purposes of Heading 34.02, and the HSN explanatory notes treat preparations consisting wholly or partly of such agents, in liquid or cream form, as washing preparations. The product was applied on the face and washed off, and its description and use aligned with a washing preparation rather than a skin care cream meant to remain on the skin. HSN notes were treated as a safe guide for tariff classification.

Conclusion: The product was correctly classifiable under Heading 34.02, and not under Heading 33.04, so the demand based on the contrary classification was unsustainable.

Final Conclusion: The appeal succeeded and the impugned classification and consequential duty demand were set aside.

Ratio Decidendi: For tariff classification, a preparation consisting wholly or partly of organic surface-active agents and used for washing the skin falls under Heading 34.02, and HSN explanatory notes are a reliable guide to that classification.

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