https://www.taxtmi.com/caselaws?id=93311 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. en-us Mon, 28 Feb 2000 00:00:00 +0530 Wed, 09 Nov 2011 17:34:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93311 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. Case-Laws Central Excise Mon, 28 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93311