https://www.taxtmi.com/caselaws?id=41613 Bath oils could not be treated as perfumed hair oils under Item 14F(ii)(b) because their commercial identity and actual use were for bathing, not hair care. The relevant tariff description of preparations for hair care applies only where the product is genuinely intended for the hair, and perfume cannot be inferred merely from an odorous character or a suggestive label image. Inconsistent departmental reasons and the absence of evidence that perfume was deliberately added meant the classification lacked support in the real nature of the product, making the proposed duty levy unsustainable. en-us Wed, 13 Mar 1985 00:00:00 +0530 Fri, 04 Jun 2010 17:39:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41613 Bath oils could not be treated as perfumed hair oils under Item 14F(ii)(b) because their commercial identity and actual use were for bathing, not hair care. The relevant tariff description of preparations for hair care applies only where the product is genuinely intended for the hair, and perfume cannot be inferred merely from an odorous character or a suggestive label image. Inconsistent departmental reasons and the absence of evidence that perfume was deliberately added meant the classification lacked support in the real nature of the product, making the proposed duty levy unsustainable. Case-Laws Central Excise Wed, 13 Mar 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41613