Specific tariff classification prevails where synthetic perfumery compound and preparation describe the same goods.

Synthetic perfumery compound and synthetic perfumery preparation were treated as describing the same class of goods under Heading 33.02. On the tariff scheme and the Chemical Examiner's report, the more specific entry for synthetic perfumery compounds applied, and the residuary entry for other preparations could not be used. The goods were therefore correctly classified under ITC (HS) 33029001.10 rather than 33029001.20, with the classification dispute resolved in favour of the importer.

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Issues: Whether the imported goods, described as synthetic perfumery compound, were correctly classifiable under ITC (HS) 33029001.10 as synthetic perfumery compounds or under ITC (HS) 33029001.20 as other preparations.

Analysis: The classification scheme of Heading 33.02 was examined with its sub-classifications. The distinction drawn by the Revenue between compound and preparation was not accepted. On the scheme of the heading, and in the context of the Chemical Examiner's report describing the sample as a synthetic perfumery preparation, the expressions synthetic perfumery compound and synthetic perfumery preparation were treated as denoting the same goods. The goods therefore fell within the specific entry for synthetic perfumery compounds rather than the residuary entry relied upon by the Revenue.

Conclusion: The correct classification was 33029001.10, in favour of the appellants.

Final Conclusion: The impugned orders were set aside and the appeals were allowed with consequential relief.

Ratio Decidendi: Where the tariff scheme and the material on record show that two expressions describe the same class of goods, the more specific classification must be applied and the residuary entry cannot be used.

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