2000 (8) TMI 441

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... per : J.H. Joglekar, Member (T)]. The very short point involved in this case is the classification of the product "Geraniol" manufactured by the respondents. The product was classified under Heading 3302.90 by the Asstt. Collector. The Collector (Appeals) accepted the alternate classification proposed by the assessees under Heading 2905.90. In the appeal, the Commissioner states that the cl .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... lassify thereunder provided it contains 50% to 70% of geraniol along with varying amounts of citronello1 and nerol. Thus, in order to classify under this heading, it is essential that the substance must be in admixture with some other substance. In other words, if a substance is on its own, it would not merit classification under Heading 3302. Here, we note that the opinion of the Chemical Examine .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X