https://www.taxtmi.com/caselaws?id=4696 A liquid hair dye was held not to fall within the tariff description of "hair lotion" under Tariff Item 14F because its ordinary commercial meaning, actual use, and chemical character showed it to be a hair darkener rather than a lotion used for cleansing, soothing, antiseptic, medicinal, or nourishing purposes. The product could not be classified under that specific entry merely because it darkened hair or might loosely be called a lotion in a generic sense. Applying the common parlance test, the Court treated the residuary tariff item as the proper classification and found the demand based on Tariff Item 14F unsustainable. en-us Wed, 09 Jul 2008 00:00:00 +0530 Sun, 08 May 2011 14:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4696 A liquid hair dye was held not to fall within the tariff description of "hair lotion" under Tariff Item 14F because its ordinary commercial meaning, actual use, and chemical character showed it to be a hair darkener rather than a lotion used for cleansing, soothing, antiseptic, medicinal, or nourishing purposes. The product could not be classified under that specific entry merely because it darkened hair or might loosely be called a lotion in a generic sense. Applying the common parlance test, the Court treated the residuary tariff item as the proper classification and found the demand based on Tariff Item 14F unsustainable. Case-Laws Central Excise Wed, 09 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4696