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TMI BlogClassification of Dioctyl Orthophthalate (DEPH)- Reg.X X X X Extracts X X X X X X X X Extracts X X X X ..... ief 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t merits classification under CTH 2917 39 20. This view is controverted by field formations who arc of the opinion that DEPH is classifiable under tariff item 2917 32 00. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sideration 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat 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&# ..... X X X X Extracts X X X X X X X X Extracts X X X X
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