Sandalwood classification under Customs Tariff turns on physical form; irregular cut pieces stay in Chapter 44, not perfumery heading.

Imported sandalwood cut pieces in irregular shapes were held to remain classifiable under Chapter 44 of the Customs Tariff Act because Chapter Note 1(a) excludes only wood in the form of chips, shavings, crushed, ground or powdered used primarily for perfumery or similar purposes. The goods were found to be cut pieces of sandalwood of varying weight and without regular size or form, which did not match the excluded description. On that basis, they were not classifiable under tariff heading 12119050. The chapter note exclusion was applied strictly by reference to the physical form of the goods, and the appeals succeeded with consequential relief.

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Issues: Whether imported sandalwood cut pieces in irregular shapes were classifiable under Chapter 44 of the Customs Tariff Act, 1975 or fell within the exclusion for wood in chips, shavings, crushed, ground or powdered used primarily in perfumery, so as to warrant classification under tariff heading 12119050.

Analysis: Chapter Note 1(a) to Chapter 44 excludes only wood that is in the form of chips, shavings, crushed, ground or powdered and that is of a kind used primarily in perfumery, pharmacy, or similar purposes. The imported goods were found to be cut pieces of sandalwood in irregular shapes, of varying weight and without regular size or form. Such goods are not the same as wood in chips, shavings, crushed, ground or powdered, and therefore do not attract the exclusion from Chapter 44.

Conclusion: The goods remained classifiable under Chapter 44 and were not liable to classification under tariff heading 12119050.

Final Conclusion: The appeals succeeded and the appellants obtained consequential relief.

Ratio Decidendi: Chapter note exclusions must be applied strictly according to the physical form and description of the goods, and goods that do not answer that description cannot be shifted out of Chapter 44 merely because they may be capable of perfumery use.

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