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Case Laws Central Excise
Classification (HSN Code) for Addition of Perfume in Hair Oil Product-Interpretation of Tariff ( 330...
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Classification of perfumed hair oil: perfume addition places the product under specified tariff subheading, altering excise treatment.
The Supreme Court held that the addition of perfume to a hair oil product results in classification under Sub Heading 3505.10 rather than under the alternate tariff heading previously relied upon, clarifying the proper excise tariff interpretation and product characterisation for assessment purposes.

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