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TMI BlogClassification of Dioctyl Otrthophthalate (DEPH)X X X X Extracts X X X X X X X X Extracts X X X X ..... C NOTICE NO. 07/2017-18 Sub:- Classification of Dioctyl Otrthophthalate (DEPH) -reg. Attention of all Trade Industry is invited to CBEC, New Delhi's Instruction No.07/2017-Customs issued under F.No.528/07/2017-STO(TU) dated 06.06.2017. 2. References have been received in the Board from field and Trade regarding the correct classification of Dioctyl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... controverted by field formations who arc of the opinion that DEPH is classifiable under tariff item - - 2917 32 00. 4. Board examined the issue and in this regard it is clarified that: a. The product under examination is Dioctyl orthopthalate (DEPH) which may be referred by a common name [i.e. Dioctyl phthalate (DOP] or by IUPAC name [bis(2-ethylhexyl) benzene-I,2-dicar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Further, the dispute in this case Is not between two headings (the competing tariff items are both within CTH 2917), therefore, chapter Note 3 would not be available in deciding the classification. c. USN provides a specific entry for the ortho variety of dioctyi-pthalate in 2917.32 which upon conversion to 8-digit entry (Indian Tariff) finds mention as '2917 32 0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an interpretation would be erroneous as DEPH (ortho isomer) is already figuring at - 2917 32 00] and it is inconceivable that DEPH would also be classifiable under - 2917 39 20] in the same heading under residuary entry 'other'. e. Lastly, in the EN to USN, there is a mention that phthalic acid is also known as orthophthalic acid, therefore, by this analogy Dioctyl orthophth ..... X X X X Extracts X X X X X X X X Extracts X X X X
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