TMI Blog1998 (1) TMI 87X X X X Extracts X X X X X X X X Extracts X X X X ..... a normal and necessary method of putting up these products adopted solely for the reasons of safety or for transport then the product would fall within Chapter 29 only if the solvent does not render the product particularly suitable for specific use rather than for general use. As per the certificate dated September 19, 1986 issued by the manufacturer the compound imported by the respondents cannot be used in the condition it is manufactured and for making it suitable for use and for retaining its suitability for use it has to be dissolved in a solvent. The need of a solvent is not only for the purpose of storage and transport of the chemical, but also for retaining the suitability of the product after it is manufactured. Its dissolution in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... doriferous substance and a show cause notice dated March 2, 1987 was issued requiring the respondent to show cause why it should not be treated as falling under Heading 33.02 of the Tariff. After considering the reply submitted by the respondent to the said show cause notice, the Deputy Collector of Customs passed the order dated March 6, 1983 whereby it was held that the proper classification of the product would be under Heading 33.02 of the Tariff. The appeal filed by the respondent against the said order of the Deputy Collector was dismissed by the Collector of Customs (Appeals) by order dated July 7, 1988. The said orders were set aside by the Tribunal, on appeal, on the view that the goods were classifiable under Chapter 29. The Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the Notes at the beginning of Chapter 29, it is stated as follows :- "1. Except where the context otherwise requires, the headings of the Chapter apply only to : (a) Separate chemically defined organic compounds, whether or not containing impurities; (b) Mixtures of two or more isomers of the same organic compound (whether or not containing impurities), except mixtures or acyclin hydrocarbon isomers (other than stereo isomers), whether or not saturated (Chapter 27); (c) The products of Heading Nos. 29.36 to 29.39 or the sugar ethers and sugar esters and their salts, of Heading No. 29.40, or the products of Heading No. 29.41, whether or not chemically defined; (d) The products mentioned in (a), (b) or (c) above dissolved in wate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TA." 8. `Abbalide' which was imported by the respondent and `Galaxolide' in respect of which the said opinion was given are identical and are different brand names for the same compound. The technical literature on `Galaxolide' states that the product is a very viscous liquid and that the commercial product is sold in a diluted state in order to make the material handy and pourable at room temperature. A certificate dated September 19, 1986 from the supplier was also produced by the respondents before the customs authorities. In the said certificate it is stated that the product `Abbalide' in its pure form, is physically unstable and as such could not be used and that in its diluted form it is stable and can be used with consistent reliab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents was classifiable under Chapter 29 and it could not be classified as a mixture of odoriferous substances under Heading 33.02 of the Tariff. The submission of the learned Counsel is that Heading 33.02 of the Tariff postulates a mixture of more than one odoriferous substance and that is the compound imported by the respondent and there was only one odoriferous substance and that the other substance in which it was mixed, namely, Diethyl phthalate being a non- odoriferous substance is not an odoriferous substance and therefore the compound could not be regarded as a mixture of odoriferous substances. It was also submitted that Clause 1(e) in the Notes in Chapter 29 could not be invoked to exclude the applicability of Chapter 29 for the rea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Clause 1 is dissolved in a solvent and the solution constitutes a normal and necessary method of putting up these products adopted solely for the reasons of safety or for transport then the product would fall within Chapter 29 only if the solvent does not render the product particularly suitable for specific use rather than for general use. As per the certificate dated September 19, 1986 issued by the manufacturer the compound imported by the respondents cannot be used in the condition it is manufactured and for making it suitable for use and for retaining its suitability for use it has to be dissolved in a solvent. The need of a solvent is not only for the purpose of storage and transport of the chemical, but also for retaining the sui ..... X X X X Extracts X X X X X X X X Extracts X X X X
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