Tariff classification of Geraniol: product was treated as an unsaturated monohydric alcohol, not a mixture of odoriferous substances.

Geraniol was analysed for tariff classification under the Central Excise Tariff by reference to the HSN Explanatory Notes. Heading 33.02 applied only where the product was a mixture of odoriferous substances, including an admixture of Geraniol with other specified substances such as citronellol and nerol. The chemical examiner described the sample as a yellow liquid with Geraniol characteristics, but not as a mixture. On that basis, the conditions for Heading 33.02 were not met, and Geraniol was treated as an unsaturated monohydric alcohol falling under Chapter Heading 29.05.

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Issues: Whether Geraniol manufactured by the assessee was classifiable under Central Excise Tariff Sub-heading 2905.90 as an acyclic alcohol or under Chapter Heading 33.02 as a mixture of odoriferous substances.

Analysis: The classification turned on the product's nature as revealed by the HSN Explanatory Notes. Heading 33.02 applied only where Geraniol was an admixture containing specified proportions of Geraniol together with other substances such as citronellol and nerol. The chemical examiner's report described the sample as a yellow coloured liquid having aroma and as having the characteristics of Geraniol, but did not describe it as a mixture. On that basis, the conditions for classification under Heading 33.02 were not satisfied. The product answered the description of Geraniol as an unsaturated monohydric alcohol under Chapter Heading 29.05.

Conclusion: Geraniol was correctly classifiable under Chapter Heading 29.05 and not under Chapter Heading 33.02.

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