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    <title>1998 (9) TMI 223 - CEGAT, NEW DELHI</title>
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    <description>Tariff classification of the product could not be conclusively sustained on the existing record because the technical character of the goods and the relevant HSN notes required closer examination. The classification question turned on whether the item answered the description of a synthetic organic product under Heading 32.04, including the treatment of fluorescent brightening agents or luminophores, but the available material was insufficient to settle the proper entry. The impugned classification order was therefore set aside and the matter remanded for de novo consideration of the correct tariff classification.</description>
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