https://www.taxtmi.com/caselaws?id=153479 Perfume sprays containing alcohol were examined for tariff classification under Heading 96.16 and with reference to the Medicinal and Toilet Preparations Act, 1955. The HSN description for that heading covers scent sprays and similar toilet sprays of the table or pocket type, with a reservoir, mount, head and pneumatic pressure device. On that basis, perfumes were found outside the scope of Heading 96.16 as claimed by the Revenue. The classification adopted by the Commissioner (Appeals) was sustained and the Revenue's appeal was rejected. en-us Tue, 15 Dec 2009 00:00:00 +0530 Wed, 24 Jul 2013 10:44:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153479 Perfume sprays containing alcohol were examined for tariff classification under Heading 96.16 and with reference to the Medicinal and Toilet Preparations Act, 1955. The HSN description for that heading covers scent sprays and similar toilet sprays of the table or pocket type, with a reservoir, mount, head and pneumatic pressure device. On that basis, perfumes were found outside the scope of Heading 96.16 as claimed by the Revenue. The classification adopted by the Commissioner (Appeals) was sustained and the Revenue's appeal was rejected. Case-Laws Central Excise Tue, 15 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153479