https://www.taxtmi.com/caselaws?id=107130 Geraniol classification depended on its exact composition: if the goods were a pure product they could fall under the tariff heading for geraniol, but if they were a preparation containing a mixture they required classification under the other applicable chapter. The chemical report described the sample as a colourless volatile liquid with geraniol characteristics, but did not state the percentage of geraniol present, which was material to the tariff entry. Because the record did not conclusively establish the product content, proper classification could not be determined. The matter was remanded for re-test, ascertainment of exact geraniol content, and fresh classification. en-us Tue, 17 Dec 2002 00:00:00 +0530 Sat, 17 Mar 2012 18:10:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107130 Geraniol classification depended on its exact composition: if the goods were a pure product they could fall under the tariff heading for geraniol, but if they were a preparation containing a mixture they required classification under the other applicable chapter. The chemical report described the sample as a colourless volatile liquid with geraniol characteristics, but did not state the percentage of geraniol present, which was material to the tariff entry. Because the record did not conclusively establish the product content, proper classification could not be determined. The matter was remanded for re-test, ascertainment of exact geraniol content, and fresh classification. Case-Laws Central Excise Tue, 17 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107130