As per the prevalent law and classification Apex court has held that, " the expression Addition of Perfume in Hair Oil Product " fall under Sub-Heading 3505.10 and not under 3305.99 of the Tariff Act.
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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