Potpourri classification under floral headings prevails over residuary deodorizer entry, leaving the goods non-excisable.

Potpourris made from dried flowers, leaves and botanicals with added fragrance were treated as goods retaining their ornamental character, so the phrase "otherwise prepared" in Headings 06.03/06.04 was broad enough to cover bleaching, dyeing and perfuming where the articles still remained floral ornaments. Heading 3307.90 was a residuary entry and could not displace the specific floral headings merely because the goods emitted fragrance. They were therefore classifiable under Chapter 6 of the Customs Tariff Act, 1975 and, as the corresponding central excise chapter was blank, non-excisable.

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Issues: Whether potpourris manufactured from dried flowers, leaves, botanicals and added fragrance were classifiable under Chapter Headings 06.03/06.04 of the Customs Tariff Act, 1975 or under Heading 3307.90 as prepared room deodorizers, and whether they were therefore non-excisable under Chapter 6 of the Central Excise Tariff Act, 1985.

Analysis: Potpourris retained the visual appeal and ornamental character of dried flowers and plant parts, even after bleaching, dyeing and addition of fragrance. The expression "otherwise prepared" in Headings 06.03/06.04 was wide enough to include such preparation, including the addition of aromatic oils or perfumes, so long as the goods continued to retain their character and shape for ornamental use. Heading 3307.90 was treated as a residuary entry, and goods falling within the specific floral headings could not be shifted to that residuary category merely because they also emitted fragrance.

Conclusion: Potpourris were correctly classifiable under Chapter 6 of the Customs Tariff Act, 1975 and, since the equivalent chapter in the Central Excise Tariff was blank, they were non-excisable.

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