Tariff classification of geraniol turned on exact composition, requiring re-test and fresh classification on remand.

Geraniol classification depended on its exact composition: if the goods were a pure product they could fall under the tariff heading for geraniol, but if they were a preparation containing a mixture they required classification under the other applicable chapter. The chemical report described the sample as a colourless volatile liquid with geraniol characteristics, but did not state the percentage of geraniol present, which was material to the tariff entry. Because the record did not conclusively establish the product content, proper classification could not be determined. The matter was remanded for re-test, ascertainment of exact geraniol content, and fresh classification.

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Issues: Whether Geraniol was correctly classifiable under the tariff heading applicable to preparations containing mixtures, or under the heading applicable to pure geraniol, and whether the matter required remand for ascertainment of its exact content.

Analysis: The chemical report described the sample only as a colourless volatile liquid with characteristics of geraniol, but did not state the percentage of geraniol in the product. That percentage was material to deciding whether the goods fell under Chapter 29 or Chapter 33. As the existing material did not conclusively establish the composition, proper classification could not be determined on the present record.

Conclusion: The matter was remanded for re-test of the product, determination of the exact geraniol content, and fresh classification. The Department's appeal was allowed by way of remand.

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