https://www.taxtmi.com/caselaws?id=341399 Butter flavouring was held classifiable under CTH 2106 90 60, not CTH 3302 10 90, because the chemical test report showed the sample to be anhydrous milk fat in oily liquid form and therefore outside Chapter 33. Chapter Note 2 to Chapter 33 applied only to odoriferous substances of plant origin, while the imported product was not of plant origin. As no contrary material was produced to displace the test report, and the cited precedent concerned different facts and a different product, the classification in favour of Revenue was upheld. en-us Mon, 31 Oct 2016 00:00:00 +0530 Fri, 07 Apr 2017 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341399 Butter flavouring was held classifiable under CTH 2106 90 60, not CTH 3302 10 90, because the chemical test report showed the sample to be anhydrous milk fat in oily liquid form and therefore outside Chapter 33. Chapter Note 2 to Chapter 33 applied only to odoriferous substances of plant origin, while the imported product was not of plant origin. As no contrary material was produced to displace the test report, and the cited precedent concerned different facts and a different product, the classification in favour of Revenue was upheld. Case-Laws Customs Mon, 31 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341399