https://www.taxtmi.com/caselaws?id=33317 Potpourris made from dried flowers, leaves and botanicals with added fragrance were treated as goods retaining their ornamental character, so the phrase "otherwise prepared" in Headings 06.03/06.04 was broad enough to cover bleaching, dyeing and perfuming where the articles still remained floral ornaments. Heading 3307.90 was a residuary entry and could not displace the specific floral headings merely because the goods emitted fragrance. They were therefore classifiable under Chapter 6 of the Customs Tariff Act, 1975 and, as the corresponding central excise chapter was blank, non-excisable. 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 with added fragrance were treated as goods retaining their ornamental character, so the phrase "otherwise prepared" in Headings 06.03/06.04 was broad enough to cover bleaching, dyeing and perfuming where the articles still remained floral ornaments. Heading 3307.90 was a residuary entry and could not displace the specific floral headings merely because the goods emitted fragrance. They were therefore classifiable under Chapter 6 of the Customs Tariff Act, 1975 and, as the corresponding central excise chapter was blank, non-excisable. Case-Laws Central Excise Tue, 16 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33317