TaxTMI 
TaxTMI 
2004 (2) TMI 467
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....td., Mumbai. Manufacturer-assessee claimed classification and payment of duty under Chapter sub-heading No. 3305.10. As against that, the impugned order has held the product to be classifiable under Chapter sub-heading 3305.99. There are consequent demand for duty, interest and imposition of penalties. 2. For better understanding of the dispute, we may extract the relevant tariff Headings : Heading No. Sub-heading No. Description of goods 3305 Preparations for use on the hair 3305.10     -          - Perfumed hair oils Other: 3305.91     - Hair Fixer 3305.99  ....
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....ynthetic, broad-spectrum anti-fungal agent), under sub-heading 3305.10 as "shampoo" and not as pharmaceutical product under Heading 30 with the observations as under : "Although this product was claimed to have therapeutic or prophylactic properties within the meaning of Heading 30.04. it was pointed out that it was used in the same manner as any other shampoo and it performed the dual function of washing the hair and treating fungus infections. Therefore, the HSC decided that it should be classified in sub-heading 3305.10. Application of GIR 1, Note 1(d) to Chapter 30 and Note 3 to Chapter 33." It is the learned Counsel's contention that just as a shampoo did not undergo change in its classification on account of its incidental me....
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....ic function and thus, the primary function of the product should determine its classification. Learned DR has further pointed out that the Commissioner has also taken into account the ineligibility of the product for classification under Chapter 30 while determining the classification. Learned DR has also referred us to the decision of this Tribunal in the case of Vasu Pharmaceuticals Pvt. Ltd. v. C.C.E., Vadodara - 1999 (111) E.L.T. 625 (T) wherein the Tribunal approved classification under sub-heading 3305.00 for "Trichup Oil" in support of the adjudication order. However, learned Counsel for the appellants has pointed out that classification of Trichup Oil under sub-heading 3305.99 was ordered in view of a specific finding that the oil i....
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....erty of the product for determining its classification. If that was to be the main consideration for classification, the product would have gone to Chapter 30 but that cannot be, because Note 1(d) shuts the door on that classification. Therefore, classification has to be under 3305 based on its ingredients. The ingredients of this product are Refined Coconut Oil and Light Liquid Paraffin. Excipients used in the product include among many other items. "Perfumed Herbal B99315". The main ingredient being coconut oil, that too with added perfume, the product has a specific identity as "perfumed hair oil", the very terms of 3305.10. It is well settled that the specific should prevail over the general. Since the product has a specific identity as....