https://www.taxtmi.com/caselaws?id=844 A hair product that admittedly contained added perfume and fragrance added at the end of manufacture was held to fall within the specific tariff entry for perfumed hair oil under Heading 3305.10. The Court accepted the Tribunal's view that disclosure of the ingredients and manufacturing process supported that classification, and it found no need to decide any possible therapeutic character once the tariff description was satisfied. The Revenue's contrary classification challenge therefore failed, and the product remained assessable as perfumed hair oil. en-us Fri, 10 Nov 2006 00:00:00 +0530 Wed, 28 Sep 2016 16:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=844 A hair product that admittedly contained added perfume and fragrance added at the end of manufacture was held to fall within the specific tariff entry for perfumed hair oil under Heading 3305.10. The Court accepted the Tribunal's view that disclosure of the ingredients and manufacturing process supported that classification, and it found no need to decide any possible therapeutic character once the tariff description was satisfied. The Revenue's contrary classification challenge therefore failed, and the product remained assessable as perfumed hair oil. Case-Laws Central Excise Fri, 10 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=844