https://www.taxtmi.com/caselaws?id=80192 Herbal hair oils were held not to be "perfumed hair oils" under Tariff Item 14F(ii) because the small quantity of sandalwood oil was added only to preserve odour and prevent rancidity, not by a positive and deliberate act of imparting perfume. The record, including technical and Ayurvedic opinion, showed that the fragrance came from the Ayurvedic ingredients themselves, and the department failed to prove that the products were toilet or cosmetic preparations within the tariff entry. The demand therefore could not be sustained. The governing principle is that a product falls within the perfumed hair oil entry only when perfume is deliberately added to make it a perfumed preparation, not when fragrance is merely incidental. en-us Thu, 09 Nov 1989 00:00:00 +0530 Wed, 15 Jun 2011 12:51:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80192 Herbal hair oils were held not to be "perfumed hair oils" under Tariff Item 14F(ii) because the small quantity of sandalwood oil was added only to preserve odour and prevent rancidity, not by a positive and deliberate act of imparting perfume. The record, including technical and Ayurvedic opinion, showed that the fragrance came from the Ayurvedic ingredients themselves, and the department failed to prove that the products were toilet or cosmetic preparations within the tariff entry. The demand therefore could not be sustained. The governing principle is that a product falls within the perfumed hair oil entry only when perfume is deliberately added to make it a perfumed preparation, not when fragrance is merely incidental. Case-Laws Central Excise Thu, 09 Nov 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80192