Classification by essential character distinguishes shaving cream and shaving foam; cream attracts concessional rate, foam attracts higher rate.

Classification by essential character distinguishes shaving cream and shaving foam; cream attracts concessional rate, foam attracts higher rate.Case-LawsGSTClassification by essential character determines that both shaving cream and shaving foam fall unde

Classification by essential character distinguishes shaving cream and shaving foam; cream attracts concessional rate, foam attracts higher rate.
Case-Laws
GST
Classification by essential character determines that both shaving cream and shaving foam fall under HSN heading 3307 but occupy different subheadings: shaving cream is classifiable under tariff item 33071010 while shaving foam falls under 33071090. A conjoint reading of Schedule I and Schedule II entries in the concessional rate

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