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Notes


Case Laws

Odoriferous substances and mixtures - Scope of Heading 33.02.- Heading 33.02 of the Customs Tariff refers to 'mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry.' It envisages (i) mixtures of odoriferous substances, and (ii) mixtures (including alcoholic substances) with a basis of one or more of odoriferous substances and the mixtures are of a kind used as raw materials in industry. - Collector v. S.H.Kelker & Co. Ltd. - 1998 (102) E.L.T. 241 (S.C.).

Perfumery - Abbalide in question is classifiable as "mixture of odoriferous substances" falling under Heading 33.02 of the Customs Tariff Act, 1975 and not as an "organic chemical" under Chapter 29 ibid by virtue of Clause 1(e) of the Note under Chapter 29 ibid. - Collector v. S.H. Kelker & Co. Ltd. - 1998 (102) E.L.T.241 (S.C.).
 

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