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    <title>2000 (8) TMI 441 - CEGAT, MUMBAI</title>
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    <description>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&#039;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.</description>
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      <title>2000 (8) TMI 441 - CEGAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=93999</link>
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