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TMI Blog1993 (11) TMI 158X X X X Extracts X X X X X X X X Extracts X X X X ..... ration, which inter alia, contain the description perfumes as one of the inputs and its classification has been indicated under Chapter Heading 3303.00 of the Tariff. There is no dispute that this declaration was filed with the proper officer namely the Assistant Collector of Central Excise on 16-7-1990. However, they noticed that some of the Gate Passes, under which perfumes were received, were classified under Chapter Heading 3302.90 and an audit objection was also taken to the effect that these inputs received under 3302.90 [were] not eligible for MODVAT Credit in the absence of declaration, they filed a supplementary declaration on 15-4-1991 giving the description perfume with Tariff classification 3302.90. However, this declaration ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -7-1990, since all odiferous substances including perfumes are known generally in the market as perfumes and this was their understanding while making the declaration both on 16-7-1990 as well as on 15-4-1991 and the Tariff classification is not in their hands and change in the classification is not to be held against them. 4. Shri K.M. Mondal, the Ld. SDR, however, refers to the findings of the Collector (Appeals), to point out that what has been received as the input is odiferous substance, which is different from perfumes. As per the Tariff, perfumes are alcohol based, whereas odiferous substances classifiable under Chapter Heading 3302.90 are mixture of odiferous substances and compound. Since both are distinct, the description per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ued under Rule 57A. In the circumstances, we are to hold that even their earlier declaration made on 16-7-1990 giving the description `perfume should cover, not only perfumes containing alcoholic base but also other odiferous substances and mixture thereof. If they have filed the supplementary declaration giving the Tariff description 3302.90, that is on account of the fact that some of the gate passes describing perfume classifiable under that aforesaid heading have been received by them. Hence even ignoring the second declaration, they seem to be eligible for the substantive benefit. It is also observed that both the sub-heading are eligible for MODVAT Credit and there could not have been any intention in not declaring odiferous substanc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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