https://www.taxtmi.com/caselaws?id=48631 Room deodorizers and room fresheners containing alcohol were held to fall within Heading 3307 of Chapter 33 because Note 1(d) excludes only perfumery, cosmetics and toilet preparations within the meaning of the Medicinal and Toilet Preparations (Excise Duties) Act, 1955, which are confined to preparations used in relation to the human body. Preparations meant for rooms and other spaces do not become excluded merely because they contain alcohol. Notes 3 and 4 to Chapter 33 support a broad reading of Heading 3307, which expressly covers prepared room deodorizers and related room-perfuming preparations, and noscitur a sociis and ejusdem generis did not justify a narrower exclusion. en-us Thu, 06 Oct 2005 00:00:00 +0530 Fri, 23 Oct 2015 15:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48631 Room deodorizers and room fresheners containing alcohol were held to fall within Heading 3307 of Chapter 33 because Note 1(d) excludes only perfumery, cosmetics and toilet preparations within the meaning of the Medicinal and Toilet Preparations (Excise Duties) Act, 1955, which are confined to preparations used in relation to the human body. Preparations meant for rooms and other spaces do not become excluded merely because they contain alcohol. Notes 3 and 4 to Chapter 33 support a broad reading of Heading 3307, which expressly covers prepared room deodorizers and related room-perfuming preparations, and noscitur a sociis and ejusdem generis did not justify a narrower exclusion. Case-Laws Central Excise Thu, 06 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48631