Classification of Dioctyl Orthophthalate (DEPH)- Reg.

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..... une, 2017 To All Pr. Chief Commissioners/Chief Commissioners of Customs/ Customs (Preventive) All Pr. Chief Commissioners/Chief Commissioners of Customs/Customs and Central Excise All Pr. Commissioners/Commissioners of Customs/Customs (Preventive) All Pr. Commissioners/ Commissioners of Customs and Central Excise Madam/Sir, Subject: Classification of Dioctyl Orthophthalate ( .....

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..... headings which occurs last in numerical order. According to this view the product merits classification under CTH 2917 39 20. This view is controverted by field formations who arc of the opinion that DEPH is classifiable under tariff item 2917 32 00 . 3. Board examined the issue and in this regard it is clarified that: a. The product under examination is Dioctyl orthopthalate (DEPH) wh .....

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..... ding Note 2, the classification principle in Note 3 is not applicable to the item under consideration because the competing sub-headings are 2917 32 [converted into tariff Line - - 2917 32 00 ] and 2917 39 [one of the tariff line of the sub-heading is - - - 2917 39 20 ]. Further, the dispute in this case is not between two headings (the competing tariff items are both within CTH 2917 ), .....

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..... under the residuary entry 2917.39 ( 2917 39 20 ) and not under 2917 32 00 . d. Seemingly, it appears that an entry in the tariff [- - - 2917 39 20 , dioctyl-pthalate] would appear to cover all three isomers of dioctyl-pthalate as contended by the trade. However, such an interpretation would be erroneous as DEPH (ortho isomer) is already figuring at [- - 2917 32 00 ] and it is inconceivab .....

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..... 2917 39 20 . Dioctyl orthophathalate (DEPH) shall continue to be classified under tariff item - - 2917 32 00 . 4. All pending assessments, if any, may be finalized accordingly. Yours faithfully, (Piyush Bhardwaj) STO (TU) - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindi .....

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