https://www.taxtmi.com/caselaws?id=104474 Camphor (Technical Grade), isoborneol, karpooram and pach-karpooram were held to be classifiable as separate chemically defined organic compounds under Chapter 29 rather than as odoriferous preparations under Chapter 33. The re-test showed the products consisted mainly of camphor or isoborneol with only minor process-derived constituents, which were treated as permissible impurities and not deliberate additives making the goods specially suitable for religious burning. Chapter 33 classification also failed because the goods were cleared in 25 kg blocks without the retail packing, labelling or other indicia required by Chapter Note 2, and were not shown to possess the characteristics of agarbatti or dhoop. The specific tariff entries under 2914.20 and 2906.90 prevailed. en-us Wed, 07 Mar 2001 00:00:00 +0530 Wed, 29 Feb 2012 12:19:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104474 Camphor (Technical Grade), isoborneol, karpooram and pach-karpooram were held to be classifiable as separate chemically defined organic compounds under Chapter 29 rather than as odoriferous preparations under Chapter 33. The re-test showed the products consisted mainly of camphor or isoborneol with only minor process-derived constituents, which were treated as permissible impurities and not deliberate additives making the goods specially suitable for religious burning. Chapter 33 classification also failed because the goods were cleared in 25 kg blocks without the retail packing, labelling or other indicia required by Chapter Note 2, and were not shown to possess the characteristics of agarbatti or dhoop. The specific tariff entries under 2914.20 and 2906.90 prevailed. Case-Laws Central Excise Wed, 07 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104474