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HCMP001936M/1987
IN THE SUPREME COURT OF HONG KONG
HIGH COURT
MISCELLANEOUS PROCEEDINGS NO. 1936 OF 1987
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IN THE MATTER of an Application for leave to apply for Judicial Review by Hermes Pacific Limited
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IN THE MATTER of the determination or classification dated 13th Janaury 1987 and 8th May 1987 of the Commissioner of Customs and Excise
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Coram: Hon. Barnett J. in Court
Date of hearing: 14th October 1987
Date of decision: 21st October 1987
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ADDENDUM
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To be inserted on p. 9 of the decision after "purpose is cleanliness."
As to paragraph (d), it is correct that a "fragrance" is a sweet smell. It is equally correct, as Mr Feenstra pointed out, that section 76 is concerned not with a fragrance simpliciter but with a preparation which is or purports to be a fragrance. It is clear, in my view, that this is intended to mean a substance whose purpose or attribute is, or is to impart, a sweet smell. To determine whether a soap or other excepted preparation is or purports to be a fragrance it is proper to ascertain whether the preparation's emphasis is on imparting a sweet smell rather then on simple cleanliness.
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(N.J. Barnett)
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Judge of the High Court
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Representation:
Mr. M. Merry inst'd by M/S Denton Hall Burgin & Warrens for the Applicant.
Mr. P.F. Feenstra of Legal Department for the Crown Solicitor.
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