https://www.taxtmi.com/caselaws?id=30474 A face wash product composed essentially of surface-active agents, polyhydric alcohol, cellulosic substance, perfume and additives was held classifiable under Heading 34.02 as a washing preparation, not under Heading 33.04 as a skin care preparation. The tariff analysis relied on Chapter Note 3 to Chapter 34 and HSN explanatory notes, which treat preparations containing organic surface-active agents, including liquid or cream forms, as washing preparations. Because the product was used on the face and washed off, its description and use aligned with Heading 34.02, making the contrary classification and resulting duty demand unsustainable. en-us Tue, 25 Mar 2008 00:00:00 +0530 Fri, 29 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30474 A face wash product composed essentially of surface-active agents, polyhydric alcohol, cellulosic substance, perfume and additives was held classifiable under Heading 34.02 as a washing preparation, not under Heading 33.04 as a skin care preparation. The tariff analysis relied on Chapter Note 3 to Chapter 34 and HSN explanatory notes, which treat preparations containing organic surface-active agents, including liquid or cream forms, as washing preparations. Because the product was used on the face and washed off, its description and use aligned with Heading 34.02, making the contrary classification and resulting duty demand unsustainable. Case-Laws Central Excise Tue, 25 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30474