https://www.taxtmi.com/caselaws?id=81957 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. en-us Tue, 28 Jul 1992 00:00:00 +0530 Wed, 29 Jun 2011 18:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81957 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. Case-Laws Central Excise Tue, 28 Jul 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81957