2002 (12) TMI 389 - AT - Central Excise

Summary

The judgment involves the classification of Geraniol. The original authority classified it under Sub-Heading No. 3302.90, while the Commissioner (Appeals) classified it under Sub-Heading No. 2905.22. The issue is whether the product is pure Geraniol or a mixture. A chemical report is inconclusive about the percentage of Geraniol. The case is remanded for re-testing and proper classification. Department's appeal allowed for remand.