Tariff classification of prickly heat powder under Heading 3003 accepted because the product was designed to relieve heat effects.

Tender Care Prickly Heat Powder was examined for tariff classification under the Central Excise Tariff. Its composition was compared with Nycil Prickly Heat Powder and found to be broadly similar, and its specific use was to alleviate the effects of heat. On that basis, Heading 3003 was treated as the appropriate classification, and the alternative headings proposed by the departmental authorities were rejected, placing the product within the assessee's claimed tariff entry.

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Issues: Whether the product "Tender Care Prickly Heat Powder" was classifiable under Heading 3003 of the Central Excise Tariff or under the alternative headings suggested by the departmental authorities.

Analysis: The product composition was compared with Nycil Prickly Heat Powder and found to be broadly similar. The deciding factor was that the goods were specifically designed to alleviate the ill effects of heat. In the light of the comparable product and the nature of the use, Heading 3003 was held to be the appropriate classification, and the contrary view based on the other headings was not accepted.

Conclusion: The product was classifiable under Heading 3003, in favour of the assessee.

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