Customs classification of Amberone turns on proof of a mixture of odoriferous substances, not merely ketone composition.

Classification under Heading 33.02 required proof that the goods were a mixture of odoriferous substances, or a basis of such substances, used as industrial raw material. The retest report described Amberone as a mixture of ketone function organic compounds, and the record did not establish the product as a perfume base or other goods covered by that heading. On the available material, the Revenue failed to dislodge the view that the product was a single chemical preparation outside Heading 33.02, so classification under that heading was rejected and the assessee's classification under Heading 29.14 was sustained.

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Issues: Whether Amberone was classifiable under Heading 29.14 as a ketone or under Heading 33.02 as a mixture of odoriferous substances used as raw material in industry.

Analysis: The product was tested more than once, and the Chief Chemist's retest report described it as composed of a mixture of ketone function organic compounds. The record did not establish that the product was a mixture of odoriferous substances within the scope of Heading 33.02. The classification under Heading 33.02 required proof that the goods were a mixture of odoriferous substances or a basis of such substances used as industrial raw material. The HSN explanatory material also supported the view that Heading 33.02 covers perfume bases of the specified kind, which was not shown here. On the available material, the Revenue did not dislodge the view that the product was a single chemical preparation falling outside Heading 33.02.

Conclusion: The product was not classifiable under Heading 33.02 and the Revenue's challenge to classification under Heading 29.14 failed.

Final Conclusion: The appellate order in favour of the assessee's classification was sustained and the Revenue appeal was not accepted.

Ratio Decidendi: For classification under Heading 33.02, the department must establish that the goods are a mixture of odoriferous substances or a basis of such substances of the kind used as industrial raw material; a retest report indicating ketone function composition will not suffice to bring the goods within that heading.

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