2001 (11) TMI 591 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai upheld the Commissioner (Appeals)' decision to classify geraniol and two other chemicals under Chapter 29, rejecting the department's claim for classification under Chapter 33. The appeal specifically focused on geraniol, which was not proven to be an odoriferous substance and therefore not classifiable under Chapter 33. The appeal was dismissed, and the Commissioner (Appeals)' order was upheld.