https://www.taxtmi.com/caselaws?id=120016 Geraniol was analysed for tariff classification under the Central Excise Tariff by reference to the HSN Explanatory Notes. Heading 33.02 applied only where the product was a mixture of odoriferous substances, including an admixture of Geraniol with other specified substances such as citronellol and nerol. The chemical examiner described the sample as a yellow liquid with Geraniol characteristics, but not as a mixture. On that basis, the conditions for Heading 33.02 were not met, and Geraniol was treated as an unsaturated monohydric alcohol falling under Chapter Heading 29.05. en-us Fri, 06 Oct 2006 00:00:00 +0530 Mon, 16 Jul 2012 12:51:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120016 Geraniol was analysed for tariff classification under the Central Excise Tariff by reference to the HSN Explanatory Notes. Heading 33.02 applied only where the product was a mixture of odoriferous substances, including an admixture of Geraniol with other specified substances such as citronellol and nerol. The chemical examiner described the sample as a yellow liquid with Geraniol characteristics, but not as a mixture. On that basis, the conditions for Heading 33.02 were not met, and Geraniol was treated as an unsaturated monohydric alcohol falling under Chapter Heading 29.05. Case-Laws Central Excise Fri, 06 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120016