TMI Blog1999 (2) TMI 163X X X X Extracts X X X X X X X X Extracts X X X X ..... r it is synthetic perfumery compound and (4) whether it is alcoholic solutions for perfumery. 1.1 In his report the Chemical Examiner stated as follows :- The sample is a mixture of odoriferous substances in the form of light brown colour liquid and it is free from alcohol. It is a synthetic perfumery preparation. In the meantime another consignment had been imported by the appellants. Based on the aforesaid test report Revenue felt that it should be classified under ITC (HS) Classification 33029001.20. Classification as claimed by the appellants required a special import licence which was produced by the appellants. It is not disputed by the appellants that classification as proposed by the Revenue required a licence which was no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... perfume base 33029001.10 Synthetic perfumery compounds Restricted Import permitted against a licence or in accordance with a Public Notice issued in this behalf Import permitted against Special Import Licence (SIL) 33029001.20 Other Restricted Import permitted against a licence or in accordance with a Public Notice issued in this behalf 33029002 Synthetic essential oils Restricted Import permitted against a licence or in accordance with a Public Notice issued in this behalf Import permitted against Special Import Licence (SIL) 33029002.10 Synthetic perfumery compounds Restricted Import perm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion...... He, therefore, submits that in the ordinary sense the words `preparation , compound and `mixture are synonyms. In order to buttress his arguments, learned Consultant has drawn our attention to Webster s New Dictionary of Synonyms where the synonyms of the word `compound have been given as mixture, amalgam, composite, admixutre and blend. He, therefore, submits that there is no difference between the expression `mixture and `compound . 4. We have also heard the learned JDR, Shri Satnam Singh who has reiterated the findings of the lower authorities to the effect that `prepartion being different from compound the classification has been held by the Revenue as under 33029001.20. 4.1 We agree with the submissions of the lear ..... X X X X Extracts X X X X X X X X Extracts X X X X
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