https://www.taxtmi.com/caselaws?id=111194 A composite product marketed as an air purifier and used principally in rooms was classified by its dominant commercial presentation and essential character, not by the mere insecticidal capability of one ingredient. The product's label, composition, and use showed it functioned as a room deodorizer, and the HSN notes supported classification of preparations for perfuming or deodorizing rooms rather than insecticides. Classification under Heading 3307.49 was therefore sustained, with the duty demand confirmed and the penalty upheld. en-us Fri, 05 Mar 2004 00:00:00 +0530 Fri, 20 Apr 2012 17:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111194 A composite product marketed as an air purifier and used principally in rooms was classified by its dominant commercial presentation and essential character, not by the mere insecticidal capability of one ingredient. The product's label, composition, and use showed it functioned as a room deodorizer, and the HSN notes supported classification of preparations for perfuming or deodorizing rooms rather than insecticides. Classification under Heading 3307.49 was therefore sustained, with the duty demand confirmed and the penalty upheld. Case-Laws Central Excise Fri, 05 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111194