Market recognition governs tariff classification of perfumed hair oil; trade understanding outweighed composition and label descriptions.

Classification under the tariff turned on how the goods were known in the market, not on scientific composition, label description or I.S.I. specifications. The product sold as "Rita" was consistently treated in trade documents, classification lists and by dealers as perfumed hair oil, and the added essential oils were for fragrance. It was therefore classifiable as perfumed hair oil under Tariff Item 14F(ii)(b) even before 17-3-1985, and not as a compound or concentrate under Tariff Item 68.

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Issues: Whether the product sold as "Rita" was classifiable prior to 17-3-1985 as a perfumed hair oil under Tariff Item 14F(ii)(b) or as a compound/concentrate under Tariff Item 68.

Analysis: Classification under the tariff was held to depend on the sense in which the goods were known in the market and not on their scientific composition, label description, or I.S.I. specifications. The record showed that the product had long been assessed as perfumed hair oil, the appellant's own classification lists and trade documents described it as hair oil, and dealers treated it as such. The presence of essential oils such as citronella and lemon grass was treated as deliberate addition to impart fragrance, and the appellant's literature itself described the product as perfumed.

Conclusion: The product was held to be perfumed hair oil classifiable under Tariff Item 14F(ii)(b) even before 17-3-1985, and the contention that it fell under Tariff Item 68 was rejected.

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