https://www.taxtmi.com/caselaws?id=95717 Shoe shampoo was classified by reference to its essential function of cleaning shoes and removing dirt, placing it within washing and cleaning preparations under Heading 34.02. The footwear polish entry in Sub-heading 3405.10 did not apply because the word "similar" does not extend to a product that is not comparable to polish or cream in character or use merely because it is used on footwear. It also did not fall under Sub-heading 3405.40, as no material showed it to be a scouring preparation within the meaning of the HSN notes. The presence of a specific cleaning heading excluded recourse to the footwear polish heading. en-us Thu, 24 Aug 2000 00:00:00 +0530 Wed, 14 Dec 2011 15:09:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95717 Shoe shampoo was classified by reference to its essential function of cleaning shoes and removing dirt, placing it within washing and cleaning preparations under Heading 34.02. The footwear polish entry in Sub-heading 3405.10 did not apply because the word "similar" does not extend to a product that is not comparable to polish or cream in character or use merely because it is used on footwear. It also did not fall under Sub-heading 3405.40, as no material showed it to be a scouring preparation within the meaning of the HSN notes. The presence of a specific cleaning heading excluded recourse to the footwear polish heading. Case-Laws Central Excise Thu, 24 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95717