https://www.taxtmi.com/caselaws?id=111600 A product known and sold in trade as a hair fixer fell within the specific tariff entry for hair fixers, because classification must follow common parlance and commercial identity where no statutory definition exists. The product's market use, licensing data, and technical composition supported that description. A residuary entry for other hair preparations could not be used where the goods were covered by the specific entry, and a different export description did not displace the tariff classification. The revised classification under the residuary heading was therefore not justified. en-us Thu, 20 May 2004 00:00:00 +0530 Tue, 24 Apr 2012 12:45:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111600 A product known and sold in trade as a hair fixer fell within the specific tariff entry for hair fixers, because classification must follow common parlance and commercial identity where no statutory definition exists. The product's market use, licensing data, and technical composition supported that description. A residuary entry for other hair preparations could not be used where the goods were covered by the specific entry, and a different export description did not displace the tariff classification. The revised classification under the residuary heading was therefore not justified. Case-Laws Central Excise Thu, 20 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111600