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Government of India
Ministry of finance
Department of Revenue
Central Board of Excise & Customs
(Tariff Unit)
Instruction No.
07/2017-Customs
Room No. 229-A, North Block
New Delhi, 6th June, 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 (DEPH) — Reg.
References have been received in the Board from field and Trade regarding the
correct classification of Dioctyl orthophthalate (DEPH). A doubt has been
expressed whether the said goods are classifiable under tariff item ‘2917 32 00
– – Dioctyl orthophathalate’ or under tariff item 2917 39 20 – – – Dioctyl
phthalate’.
2. Trade is of the view that Dioctyl Orthophthalate (DEPH) is also known as
Dioctyl Phthalate (DOP). Although both terms refer to single product but in the
Customs Tariff, there are two classifications for the same product i.e. 2917 32
00 & 2917 39 20. Therefore, in terms of chapter Note 3 to the chapter 29, goods
which could be included in two or more of the headings of this Chapter are to be
classified in that one of those 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 are of the opinion that DEPH
is classifiable under tariff item – -2917 32
3. 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-1,2-dicarboxylate] or by any other name in chemistry
or in trade parlance.
b. Chapter Note 3 of Chapter 29 provided that goods which could be included
in two or more of the headings of chapter 29, are to be classified in one of
those headings which occurs last in numerical order. The said chapter note 3
reads as:
“Goods which could be included in two or more of the headings of this Chapter
are to be classified in that one of those headings which occurs last in
numerical order.”
However, sub-heading note 2 of the chapter 29 further states that “Note 3 to
this chapter shall not be applicable to the sub-headings of this Chapter.”
Therefore, by virtue of sub-heading 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), therefore, chapter Note 3 would not be available in
deciding the classification.
c. HSN provides a specific entry for the ortho variety of
dioctyl-pthalate in 2917.32 which upon conversion to 8-digit entry (Indian
Tariff) finds mention as ‘2917 32 00 – – Dioctyl orthophathalate ‘. The other
competing sub-heading is 2917 39 mentioned as – – Other. This sub-heading has
been further sub-divided at the 8-digit level from 2917 39 10 to 2917 39 90.
Since for Dioctyl orthophthalate there is a specific sub-heading i.e. 2917 32 —
Dioctyl orthophthalate, it shall therefore take precedence over the residual
sub-heading i.e. 2917 39 – – This further clearly implies that the other
varieties i.e. meta (also known as iso) and para (also known as tere) would be
covered 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
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 HSN, there is a mention that phthalic acid is also
known as orthophthalic acid, therefore, by this analogy Dioctyl orthophthalate
would be same as Dioctyl phthalate and thus tariff item — – 2917 39 20 should
prevail as far as classification of DEPH is
It is clarified that the HSN does not contain the entry – – – 2917 39 20
Dioctyl phthalate. Therefore, this definition shall not be applicable to tariff
item 2917 39 20. Classification of DEPH shall remain under tariff item – – 2917
32 00.
f. Board is therefore, of the view that meta and para variety alone of
dioctyl-pthalate shall be classified under tariff item – — 2917 39 20. Dioctyl
orthophathalate (DEPH) shall continue to be classified under tariff item – –
2917 32
4. All pending assessments, if any, may be finalized accordingly.
Yours faithfully,
(Piyush Bhardwaj)
STO (TU)
[F. No.
528/07/2017-STO (TU)]
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