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    <description>Tax classification turned on commercial identity and the plain scope of the entry: parachute coconut oil was not reopened for fresh reconsideration and its classification was left undisturbed. Medikar, used as an anti-lice preparation with medicinal and therapeutic properties, was treated as a medicament rather than shampoo because a product intended to treat a bodily condition falls within the medicament entry. Revive Instant Starch was held to fall within the unqualified entry for starch, since no edible or inedible limitation could be read into the statute; the specific entry prevailed over any residuary classification.</description>
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      <link>https://www.taxtmi.com/caselaws?id=389505</link>
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