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Classification of Dioctyl Otrthophthalate (DEPH)

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..... Trade & Industry is invited to CBEC, New Delhi's Instruction No.07/2017-Customs issued under F.No.528/07/2017-STO(TU) dated 06.06.2017. 2. 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 -Dioetyl orthophathal .....

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..... egard 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-I,2-dicarboxyIate] 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 2 .....

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..... provides a specific entry for the ortho variety of dioctyi-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 .....

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..... EN to USN, 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 concerned. It is clarified that the HSN does not contain the entry- 2917 39 20 Dioctyl phthalate. Therefore, this definition shall not be appli .....

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