Tariff classification of Geraniol must follow its identity as an acyclic alcohol, not a mixture of odoriferous substances.

Tariff classification of Geraniol depended on whether it was a mixture of odoriferous substances under Heading 3302.90 or a distinct acyclic alcohol under Heading 2905.90. Applying Rule 1 of the interpretative rules, the heading terms, and the relevant chapter notes, the classification had to follow the product's own description. The chemical examiner described the sample as an organic chemical acyclic alcohol, not as a mixture, and the HSN notes also treated Geraniol as an acyclic alcohol. On that basis, Heading 2905.90 was upheld and the contrary classification under Heading 3302.90 was rejected.

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Issues: Whether Geraniol was correctly classifiable under Heading 3302.90 as a mixture of odoriferous substances, or under Heading 2905.90 as an acyclic alcohol.

Analysis: Classification had to be determined according to Rule 1 of the interpretative rules, read with the heading terms and the relevant chapter notes. Heading 3302 covered mixtures of odoriferous substances and required the product to be in admixture with other substances. The chemical examiner's report described the sample as an organic chemical acrylic alcohol (Geraniol), not as a mixture. The HSN notes also treated Geraniol as an acyclic alcohol, which supported Heading 2905 rather than Heading 3302.

Conclusion: The classification under Heading 2905.90 was upheld and the Revenue's challenge to that classification failed.

Final Conclusion: The appeal was dismissed and the respondents' classification of Geraniol was sustained.

Ratio Decidendi: For tariff classification, a product cannot be placed under a heading meant for mixtures of odoriferous substances unless it is shown to be an admixture; where the evidence shows the goods to be a distinct acyclic alcohol, classification must follow that description instead.

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