Court Rules Perfumes Classified Under Entry C-II-86 for VAT and Sales Tax; Includes Aromatic Chemicals as Per Entry C-I-19.

Interpretation of term “and their compounds” - Additive flavour compounds only and synthetic essential oils, fragrances, etc. – the perfumery compounds are compounds of aromatic chemicals within the meaning of entry C-I-19 and in view thereof, the perfume is covered under C-II-86 - HC .....

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