https://www.taxtmi.com/caselaws?id=110935 Desapped sandal wood roots imported for conversion into powder and use in aggarbatti were classified under Heading 1211.90, because goods intended to impart fragrance were treated as plants or parts of plants used primarily in perfumery. The customs heading had to be construed in its own statutory context, and the earlier decision on a different tariff entry was held inapplicable because the wording and context were materially different. The result was that Heading 1211.90 applied rather than Heading 44.03, and the customs classification was upheld. en-us Fri, 20 Feb 2004 00:00:00 +0530 Thu, 19 Apr 2012 12:35:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110935 Desapped sandal wood roots imported for conversion into powder and use in aggarbatti were classified under Heading 1211.90, because goods intended to impart fragrance were treated as plants or parts of plants used primarily in perfumery. The customs heading had to be construed in its own statutory context, and the earlier decision on a different tariff entry was held inapplicable because the wording and context were materially different. The result was that Heading 1211.90 applied rather than Heading 44.03, and the customs classification was upheld. Case-Laws Customs Fri, 20 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110935