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TMI Blog2024 (11) TMI 749X X X X Extracts X X X X X X X X Extracts X X X X ..... s read with chapter and section notes read with rules of interpretation. It is seen that no reliance has been placed either on the description in the tariff heading or on chapter and section notes or on the rules of interpretation. Rules of interpretation are very clear that in so far as the goods are specifically covered under specific heading read with the chapter notes and section notes then the classification is to be made in the said heading. The Order-in-original comes to a conclusion that goods are a mixture with a basis of ode-ferrous substances and is used as raw material in industry and therefore it would be classifiable under heading 33.02 of the Custom Tariff. It is seen that note 1(b) prescribes that products containing two or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded or mixed with such essential oil they become perfume base for manufacture of synthetic perfumery compound which in term are used in manufacture of industrial fragrances. Learned counsel pointed out that what they import is pure aromatic chemical and after mixing the same with odoriferous substances, it becomes a base of perfume or synthetic perfume. He pointed out that the imported item does not contain alcohol nor are they solution in alcohol. Learned counsel pointed out that the chemical nomenclature is governed by a set of rules to generate systematic name for chemical compounds. The nomenclature most commonly used is one created by International Union of Pure and Applied Chemistry (IUPAC). He pointed out that for each chemical there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lf contradiction and lack of clarity on the part of the adjudicating authority. He further argued that appellate authority also has not given any clarity on this issue. Learned counsel further argued that both the lower authorities have observed that the chemical in its original form consist of various isomers and is in odoriferous substance . On that basis it was claimed to be a mixture. He pointed out that this is an incorrect understanding. Learned counsel argued that mixes of different isomers of some chemicals do not become different compounds and therefore. The product obtained by combining two or more isomers of same compound does not become a mixture. 2.3 Learned counsel further argued that the same product Ambermor has been classif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce the importer had mis-classified the same as organic chemicals under CTH 29329900 and/or 29142990, 29219000, 29153990, 29182990 etc with lower rate of BCD. From the above it is seen that the sole reason given in the show cause notice for seeking change in classification is that the same are used as raw material for manufacturing synthetic perfumery compound and in fragrances and in flavour formulas. It is seen that the said ground is totally untenable. The classification has to be determined in terms of description in various tariff headings read with chapter and section notes read with rules of interpretation. It is seen that no reliance has been placed either on the description in the tariff heading or on chapter and section notes or on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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