Perfumed hair oil classification turns on aromatic ingredients and falls under the specific tariff entry, not the residuary one.

Hair oil containing added aromatic ingredients was treated as a perfumed hair oil under Tariff Item 14F(ii), because the composition report and Chemical Examiner's report showed fragrance-bearing ingredients, including an aromatic root-stalk used as perfume. Prior reasoning on a similar product was applied, supporting classification under the specific tariff entry rather than the residuary entry. The product was therefore classified under Tariff Item 14F(ii) and excluded from Tariff Item 68.

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Issues: Whether the product, a hair oil containing aromatic ingredients, was classifiable as a perfumed hair oil under Tariff Item 14F(ii) of the erstwhile Central Excise Tariff or under the residuary Tariff Item 68.

Analysis: The composition report showed that the product contained added ingredients used for fragrance, including an aromatic root-stalk also used as perfume. The Chemical Examiner's report supported the view that the product was a perfumed hair oil. A similar product had earlier been held classifiable under the tariff entry for perfumed hair oils, and that reasoning was applied to the present product.

Conclusion: The product was held to fall under Tariff Item 14F(ii) and not under Tariff Item 68.

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