https://www.taxtmi.com/caselaws?id=112465 Hair oils containing coconut oil, perfume and other ingredients were held to retain their essential character as perfumed hair oil under Heading 3305.10. The presence of anti-dandruff or dandruff-eradicating features was treated as only a secondary function and did not alter the principal nature of the goods. Classification was determined by composition, use, common understanding of the product and the relevant tariff chapter notes. On that basis, the Revenue's claim for Heading 3305.99 was rejected and the assessee's classification under Heading 3305.10 was accepted. en-us Wed, 25 Aug 2004 00:00:00 +0530 Mon, 30 Apr 2012 12:09:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112465 Hair oils containing coconut oil, perfume and other ingredients were held to retain their essential character as perfumed hair oil under Heading 3305.10. The presence of anti-dandruff or dandruff-eradicating features was treated as only a secondary function and did not alter the principal nature of the goods. Classification was determined by composition, use, common understanding of the product and the relevant tariff chapter notes. On that basis, the Revenue's claim for Heading 3305.99 was rejected and the assessee's classification under Heading 3305.10 was accepted. Case-Laws Central Excise Wed, 25 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112465