https://www.taxtmi.com/caselaws?id=40523 Thailams prepared from gingerly oil with herbs and roots were held, on their commercial identity and trade understanding, to be bath oils used before bathing rather than perfumed hair oils under Item 14F(ii). In fiscal classification, the tariff entry must be strictly construed and the decisive test is how the goods are understood in the commercial field. The view that any oil capable of use on hair could be treated as perfumed hair oil was rejected, and the excise levy based on that classification was quashed. en-us Tue, 21 Mar 1978 00:00:00 +0530 Mon, 10 May 2010 11:35:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40523 Thailams prepared from gingerly oil with herbs and roots were held, on their commercial identity and trade understanding, to be bath oils used before bathing rather than perfumed hair oils under Item 14F(ii). In fiscal classification, the tariff entry must be strictly construed and the decisive test is how the goods are understood in the commercial field. The view that any oil capable of use on hair could be treated as perfumed hair oil was rejected, and the excise levy based on that classification was quashed. Case-Laws Central Excise Tue, 21 Mar 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40523