https://www.taxtmi.com/caselaws?id=111828 Concentrated TNP compounds used as industrial intermediates for shampoo and cream manufacture were classified under Heading 33.02 because they were mixtures with a basis of odoriferous substances. They were not suitable for use as finished cosmetics or toilet preparations in their cleared form, were supplied in bulk without labels or literature indicating such use, and therefore did not satisfy Note 2 to Chapter 33. Rule 2(a) could not be used to treat them as finished goods of Headings 33.04 or 33.05, as the products lacked the essential character of those preparations. en-us Tue, 01 Jun 2004 00:00:00 +0530 Wed, 25 Apr 2012 14:38:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111828 Concentrated TNP compounds used as industrial intermediates for shampoo and cream manufacture were classified under Heading 33.02 because they were mixtures with a basis of odoriferous substances. They were not suitable for use as finished cosmetics or toilet preparations in their cleared form, were supplied in bulk without labels or literature indicating such use, and therefore did not satisfy Note 2 to Chapter 33. Rule 2(a) could not be used to treat them as finished goods of Headings 33.04 or 33.05, as the products lacked the essential character of those preparations. Case-Laws Central Excise Tue, 01 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111828