TaxTMI 
TaxTMI 
2003 (11) TMI 530
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...., Member (T)]. - The question for consideration in this appeal is whether the goods imported in September, 1996 by the appellant described as synthetic flavouring essence qualify for clearance under the provisions of the open general licence or whether a specific import licence was required for their clearance. In the order impugned in the appeal, the Commissioner has held that an import li....
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....er papers and heard the departmental representative proceed to decide the matter. The Commissioner has found that the goods on test showed them to be composed of a "mixture of odoriferous substance emulsifier, organic solvent etc." and therefore were not covered in entry 330290.02, as claimed by the importer, in Heading 330290.09. Since the goods of the latter heading required a licence the import....
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....ry)". Unless the goods are shown to be alcohol solutions for perfumery classification determined by the Commissioner cannot be upheld. Neither the test report nor the subsequent clarification furnished by the Dy. Chief Chemist indicates any basis for the conclusion that the goods are alcohol solutions. The composition of the product that we have indicated in Paragraph 1 above is what has been indi....