https://www.taxtmi.com/caselaws?id=255214 Classification entries must be read as a whole in their commercial context, and composite language cannot be narrowed by isolating one phrase. On that approach, Entry C-I-19 was construed to cover compounds of aromatic chemicals as well as natural and synthetic essential oils, including flavouring compounds and perfumery compounds. The Court also noted that flavouring compounds were not shown to be confined to culinary use, and perfumery compounds were distinct from finished perfumes in trade parlance. The operative principle is that product classification turns on the true scope of the entry and ordinary commercial understanding, not an artificial or overly narrow reading of the schedule. en-us Thu, 27 Nov 2014 00:00:00 +0530 Sat, 17 Oct 2015 18:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255214 Classification entries must be read as a whole in their commercial context, and composite language cannot be narrowed by isolating one phrase. On that approach, Entry C-I-19 was construed to cover compounds of aromatic chemicals as well as natural and synthetic essential oils, including flavouring compounds and perfumery compounds. The Court also noted that flavouring compounds were not shown to be confined to culinary use, and perfumery compounds were distinct from finished perfumes in trade parlance. The operative principle is that product classification turns on the true scope of the entry and ordinary commercial understanding, not an artificial or overly narrow reading of the schedule. Case-Laws VAT and Sales Tax Thu, 27 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255214