https://www.taxtmi.com/caselaws?id=111142 Classification of "Parachute Dandruff Solution Coconut Hair Oil" was determined by its essential character as a perfumed hair oil falling under Chapter 33. Note 1(d) to Chapter 30 excluded preparations classifiable under Chapter 33 even if they had therapeutic or prophylactic features, and Note 6 to Chapter 33 specifically covered perfumed hair oils under Heading 3305. The product's anti-dandruff effect arose only from an incidental ingredient and did not alter its commercial identity. The specific tariff description was preferred over the residuary entry, so sub-heading 3305.10 applied and the contrary demand for duty, interest, and penalties based on classification under 3305.99 could not stand. en-us Thu, 05 Feb 2004 00:00:00 +0530 Fri, 20 Apr 2012 15:44:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111142 Classification of "Parachute Dandruff Solution Coconut Hair Oil" was determined by its essential character as a perfumed hair oil falling under Chapter 33. Note 1(d) to Chapter 30 excluded preparations classifiable under Chapter 33 even if they had therapeutic or prophylactic features, and Note 6 to Chapter 33 specifically covered perfumed hair oils under Heading 3305. The product's anti-dandruff effect arose only from an incidental ingredient and did not alter its commercial identity. The specific tariff description was preferred over the residuary entry, so sub-heading 3305.10 applied and the contrary demand for duty, interest, and penalties based on classification under 3305.99 could not stand. Case-Laws Central Excise Thu, 05 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111142