Classification (HSN Code) for Fragrant Mat-Interpretation of Tariff (3307.41 or 3307.49)

As per the prevalent law and classification Apex court has held that, " the expression Fragrant Mat " fall under Sub-Heading 3307.41 and not under 3307.49 of the Tariff Act.

UNION OF INDIA Versus SONIC ELECTROCHEM (P) LTD. - 2002 (9) TMI 104 - SUPREME COURT OF INDIA