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    <title>1996 (9) TMI 283 - CEGAT, NEW DELHI</title>
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    <description>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&#039;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.</description>
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      <link>https://www.taxtmi.com/caselaws?id=85812</link>
      <description>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&#039;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.</description>
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