https://www.taxtmi.com/caselaws?id=84754 Goods are to be classified according to their commercial or popular meaning in trade, and a hair oil concentrate remains classifiable as hair oil if it is understood and marketed that way and is perfumed by deliberate addition of essential oils. Applying the commercial parlance test and an earlier Tribunal view on a similar product, Kesvardhini Concentrate was held classifiable under Tariff Item 14F(II) for the relevant period, in favour of Revenue. The questions whether duty, if payable, was only at the small-scale rate and whether the assessments were provisional depended on the factual record and were remitted for fresh adjudication. en-us Mon, 27 Nov 1995 00:00:00 +0530 Mon, 25 Jul 2011 14:46:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84754 Goods are to be classified according to their commercial or popular meaning in trade, and a hair oil concentrate remains classifiable as hair oil if it is understood and marketed that way and is perfumed by deliberate addition of essential oils. Applying the commercial parlance test and an earlier Tribunal view on a similar product, Kesvardhini Concentrate was held classifiable under Tariff Item 14F(II) for the relevant period, in favour of Revenue. The questions whether duty, if payable, was only at the small-scale rate and whether the assessments were provisional depended on the factual record and were remitted for fresh adjudication. Case-Laws Central Excise Mon, 27 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84754