https://www.taxtmi.com/caselaws?id=115568 Perfumed hair oil remains classifiable under the specific hair oil sub-heading even when it contains subsidiary curative or prophylactic ingredients and claims anti-dandruff or hair-growth benefits. The controlling factor was that the goods retained their essential character as hair oil and perfume, while the additional medicinal properties were only incidental. Chapter Notes 6 and 2 of Chapter 33 supported classification under the specific entry for perfumed hair oil rather than the residuary entry for other hair preparations. The goods were therefore held to fall under sub-heading 3305.10. en-us Fri, 08 Jul 2005 00:00:00 +0530 Thu, 31 May 2012 10:58:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115568 Perfumed hair oil remains classifiable under the specific hair oil sub-heading even when it contains subsidiary curative or prophylactic ingredients and claims anti-dandruff or hair-growth benefits. The controlling factor was that the goods retained their essential character as hair oil and perfume, while the additional medicinal properties were only incidental. Chapter Notes 6 and 2 of Chapter 33 supported classification under the specific entry for perfumed hair oil rather than the residuary entry for other hair preparations. The goods were therefore held to fall under sub-heading 3305.10. Case-Laws Central Excise Fri, 08 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115568