2006 (10) TMI 267 - AT - Central Excise

Summary

Issues:
Classification of 'Geraniol' under Central Excise Tariff Sub-heading 2905.90 as an Acyclic alcohol or as a mixture of Odoriferous substances under Chapter Heading 33.02.

Analysis:
The appeal before the Appellate Tribunal CESTAT, Mumbai involved the classification of 'Geraniol' manufactured by the respondents. The main issue was whether 'Geraniol' should be classified under Central Excise Tariff Sub-heading 2905.90 as an Acyclic alcohol, as contended by the assessee and upheld by the Commissioner (Appeals), or as a mixture of Odoriferous substances under Chapter Heading 33.02 as argued by the Revenue.

Upon hearing the arguments presented by Shri Ajay Saxena, the learned S.D.R., and examining the records, it was noted that no representation was made by the respondents despite notice. The Tribunal referred to the HSN Explanatory Notes, which stipulated that for 'Geraniol' to be classified under Heading 3302, it must contain specific percentages of 'Geraniol' along with other substances. The chemical examiner's description of the sample as a yellow liquid with aroma, characteristic of geraniol, led to the conclusion that it should not be classified under Heading 33.02 as a mixture of Odoriferous substances.

The Tribunal further relied on the HSN Sub-Notes, which defined geraniol as an Acyclic alcohol, an unsaturated monohydric alcohol, leading to the decision that the product in question should be rightly classified under Chapter Heading 29.05. Consequently, the Tribunal found no reason to interfere with the impugned order, upholding the decision made by the Commissioner (Appeals) and dismissing the appeal.

In conclusion, the Appellate Tribunal CESTAT, Mumbai, in the absence of representation from the respondents, determined the classification of 'Geraniol' under the Central Excise Tariff. Based on the analysis of the chemical composition and relevant HSN Explanatory Notes and Sub-Notes, the Tribunal ruled that 'Geraniol' should be classified under Chapter Heading 29.05 as an Acyclic alcohol, rejecting the Revenue's proposal to classify it as a mixture of Odoriferous substances under Chapter Heading 33.02.