Tariff classification of sandal wood roots for aggarbatti fragrance was upheld under Heading 1211.90, not Heading 44.03.

Desapped sandal wood roots imported for conversion into powder and use in aggarbatti were classified under Heading 1211.90, because goods intended to impart fragrance were treated as plants or parts of plants used primarily in perfumery. The customs heading had to be construed in its own statutory context, and the earlier decision on a different tariff entry was held inapplicable because the wording and context were materially different. The result was that Heading 1211.90 applied rather than Heading 44.03, and the customs classification was upheld.

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Issues: Whether desapped sandal wood roots imported for conversion into powder and use in the manufacture of aggarbatti were classifiable under Heading 44.03 or under Heading 1211.90 of the Customs Tariff Act.

Analysis: The imported goods were found to be sandal wood roots intended to be powdered and used in aggarbatti manufacture for imparting fragrance. Goods falling under Chapter 12 are plants or parts of plants of a kind used primarily in perfumery, pharmacy, or for insecticidal, fungicidal or similar purposes. Since the intended use was to provide fragrance in aggarbatti, the goods were treated as primarily used for perfumery. The reliance placed on the earlier decision concerning the meaning of perfumery in a different tariff entry was held to be inapplicable because the wording and context of the customs heading were materially different.

Conclusion: The goods were correctly classifiable under Heading 1211.90 and not under Heading 44.03; the appeal failed.

Final Conclusion: The classification adopted by the customs authorities was upheld and the importer obtained no relief.

Ratio Decidendi: For tariff classification, the entry must be construed in its own statutory context, and goods intended for use as fragrance material in aggarbatti may be treated as primarily used in perfumery for purposes of Heading 1211.90.

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