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    <title>1999 (2) TMI 163 - CEGAT, NEW DELHI</title>
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    <description>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&#039;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.</description>
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      <description>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&#039;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.</description>
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