Case of McNROE Consumer Products Private Limited, AAR West Bengal Ruling Dated 13th February 2025. AAR held that “shaving foam” and “shaving cream” are two different products, Shaving cream is included in tariff item 33071010, and shaving foam is covered under tariff item 33071090. Shaving cream (HSN 33071010) is taxed at 5% as per serial number 249 of Schedule I of Notification No. 01/2017. However, the pre-shave, shaving or after-shave preparations are covered under tariff item 33071090 and are taxed at 18% as per serial no. 64 of Schedule II of the said notification.(Link: AAR West Bengal Ruling Dated 13/02/2026)