2009 (12) TMI 748 - AT - Central Excise

Summary

The judgment concerns the classification of 'perfume sprays containing alcohol.' The issue was whether 'perfumes' fall under Heading 96.16 or within the ambit of the Medicinal and Toilet Preparations Act, 1955. The tribunal ruled that Heading 96.16 does not cover 'perfumes,' upholding the decision in favor of the respondents and rejecting the appeal of the Revenue.