https://www.taxtmi.com/caselaws?id=33317 Potpourris made from dried flowers, leaves and botanicals retain their ornamental floral character despite bleaching, dyeing and fragrance addition. The expression "otherwise prepared" under Customs Tariff Headings 06.03 and 06.04 covers such processing, including aromatic oils or perfumes, where the goods preserve their shape and decorative use. Heading 3307.90, covering prepared room deodorizers, operates residually and does not displace the specific Chapter 6 floral headings merely because the products emit fragrance. Potpourris therefore fall under Chapter 6 and are non-excisable because the corresponding Central Excise Tariff chapter is blank. en-us Tue, 16 Dec 2008 00:00:00 +0530 Mon, 04 May 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33317 Potpourris made from dried flowers, leaves and botanicals retain their ornamental floral character despite bleaching, dyeing and fragrance addition. The expression "otherwise prepared" under Customs Tariff Headings 06.03 and 06.04 covers such processing, including aromatic oils or perfumes, where the goods preserve their shape and decorative use. Heading 3307.90, covering prepared room deodorizers, operates residually and does not displace the specific Chapter 6 floral headings merely because the products emit fragrance. Potpourris therefore fall under Chapter 6 and are non-excisable because the corresponding Central Excise Tariff chapter is blank. Case-Laws Central Excise Tue, 16 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33317