9911796707
TMI Blog2017 (7) TMI 630X X X X Extracts X X X X X X X X Extracts X X X X ..... chips, shavings, or crushed, ground, powdered etc., and further, of a kind used primarily in perfumery, etc. Discernibly, the purpose of the Chapter note is to take out from the ambit of chapter 44, only such types of wood which are used primarily for perfumery, when presented in a ready to use raw material form, as chips, shavings, ground, crushed, etc. This certainly is not the case with respec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 50 Kg. jute bags and filed the above said Bills of Entry classifying the goods under Chapter Sub-heading 44039922/440300. Department took the view that the impugned goods were primarily used in perfumery and hence merit classification under CTH 121190 as parts of plants for perfumery, pharmacy use etc. Duty amount was paid under protest by appellants under the rates applicable to CTH 121190 in Ori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sandal wood chips and dust. She submits that Customs authorities at Mumbai and Hyderabad have been allowing clearances of identical imported goods under the heading 44039922; this averment had been made by importer before the Commissioner (Appeals), however, the same had not been taken cognizance of. 5. On the other hand, Ld. Departmental Representative Shri. Madhusudan Reddy, appearing on beha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly emerges that the exclusion therein will affect only those types of wood, which are in form of chips, shavings, or crushed, ground, powdered etc., and further, of a kind used primarily in perfumery, etc. Discernibly, the purpose of the Chapter note is to take out from the ambit of chapter 44, only such types of wood which are used primarily for perfumery, when presented in a ready to use raw mat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder CTH 12119050. From the facts available on record, the goods imported are obviously cut pieces in irregular shapes, with weight thereof ranging from 500gms to 5kg. Such goods cannot be described as sandal wood in chips, shavings, crushed, ground or powdered. 8. Viewed in this light, the impugned goods would then not be hit by the exclusion contained in Chapter Note 1(a) of Chapter 44. In co ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
