https://www.taxtmi.com/caselaws?id=114762 A face wash marketed and presented as a skin-care product was treated as classifiable under Heading 3304 as a cleansing preparation for the care of skin, because the pack description, chemist's report and composition indicated cleansing, moisturising and skin-care characteristics. Chapter Note 2 to Chapter 33 brought the goods within cosmetics or toilet preparations, and Chapter Note 5 to Chapter 33 specifically covered cleansing creams under Heading 3304. The attempt to classify the product under Heading 3402 failed because the technical basis required under Chapter Note 3 to Chapter 34 was not established, and the HSN notes did not support treatment as a detergent or washing preparation. en-us Fri, 10 Dec 2004 00:00:00 +0530 Sat, 19 May 2012 17:19:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114762 A face wash marketed and presented as a skin-care product was treated as classifiable under Heading 3304 as a cleansing preparation for the care of skin, because the pack description, chemist's report and composition indicated cleansing, moisturising and skin-care characteristics. Chapter Note 2 to Chapter 33 brought the goods within cosmetics or toilet preparations, and Chapter Note 5 to Chapter 33 specifically covered cleansing creams under Heading 3304. The attempt to classify the product under Heading 3402 failed because the technical basis required under Chapter Note 3 to Chapter 34 was not established, and the HSN notes did not support treatment as a detergent or washing preparation. Case-Laws Central Excise Fri, 10 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114762