https://www.taxtmi.com/caselaws?id=786796 Tariff classification separates shaving cream and shaving foam: shaving cream, as a semi-solid emulsion requiring manual lathering, is classifiable under tariff item 33071010, while aerosol pre lathered shaving foam falls within the residual tariff item 33071090. The GST notification and amended schedules bifurcate rates within heading 3307, granting a concessional rate to specified items (shaving cream, shaving lotion, aftershave lotion) and excluding residual preparations. Outcome: shaving cream qualifies for the concessional entry, shaving foam does not and remains taxable under the residual tariff item at the higher rate. en-us Fri, 13 Feb 2026 00:00:00 +0530 Thu, 19 Feb 2026 07:58:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786796 Tariff classification separates shaving cream and shaving foam: shaving cream, as a semi-solid emulsion requiring manual lathering, is classifiable under tariff item 33071010, while aerosol pre lathered shaving foam falls within the residual tariff item 33071090. The GST notification and amended schedules bifurcate rates within heading 3307, granting a concessional rate to specified items (shaving cream, shaving lotion, aftershave lotion) and excluding residual preparations. Outcome: shaving cream qualifies for the concessional entry, shaving foam does not and remains taxable under the residual tariff item at the higher rate. Case-Laws GST Fri, 13 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786796