Room deodorizers with alcohol fall under Heading 3307 because body-use exclusions do not cover room-perfuming preparations.

Room deodorizers and room fresheners containing alcohol were held to fall within Heading 3307 of Chapter 33 because Note 1(d) excludes only perfumery, cosmetics and toilet preparations within the meaning of the Medicinal and Toilet Preparations (Excise Duties) Act, 1955, which are confined to preparations used in relation to the human body. Preparations meant for rooms and other spaces do not become excluded merely because they contain alcohol. Notes 3 and 4 to Chapter 33 support a broad reading of Heading 3307, which expressly covers prepared room deodorizers and related room-perfuming preparations, and noscitur a sociis and ejusdem generis did not justify a narrower exclusion.

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Issues: Whether the products, being room deodorizers and room fresheners containing alcohol, are classifiable under Chapter 33 and Heading 3307 of the Central Excise Tariff Act, 1985, or are excluded by Note 1(d) to Chapter 33 because they answer the description of perfumery, cosmetics or toilet preparations under the Medicinal and Toilet Preparations (Excise Duties) Act, 1955.

Analysis: Note 1(d) excludes only perfumery, cosmetics and toilet preparations containing alcohol or other specified substances, and those expressions take their meaning from Section 2 of the Medicinal and Toilet Preparations (Excise Duties) Act, 1955. The expressions are confined to preparations used in relation to the human body, and the phrase "toilet of the human body" was construed in context to denote preparations for cleansing, dressing, grooming or similar personal use. The products in question are meant for rooms and other spaces, not for application to the human body, so they do not fall within the excluded class merely because they contain alcohol. Notes 3 and 4 to Chapter 33 support a broad reading of Heading 3307, which expressly covers prepared room deodorizers and related room-perfuming preparations. The interpretive rules of noscitur a sociis and ejusdem generis did not require a narrower construction that would exclude room deodorizers.

Conclusion: The products are not excluded by Note 1(d) and are classifiable under Heading 3307 of Chapter 33 of the Central Excise Tariff Act, 1985.

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