https://www.taxtmi.com/caselaws?id=273589 Unperfumed incense sticks were held not to fall within Chapter Heading 3307 41 00 as agarbatti or other odoriferous preparations because they did not emit fragrance, so the exemption under Notification No. 46/2011 was unavailable. On valuation, reassessment based on undervaluation was not sustained because the record lacked contemporaneous import evidence to reject the declared value. The result was partial relief: the classification issue was decided against the importer, while the declared valuation was maintained. en-us Mon, 25 Sep 2017 00:00:00 +0530 Wed, 04 Jul 2018 06:04:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273589 Unperfumed incense sticks were held not to fall within Chapter Heading 3307 41 00 as agarbatti or other odoriferous preparations because they did not emit fragrance, so the exemption under Notification No. 46/2011 was unavailable. On valuation, reassessment based on undervaluation was not sustained because the record lacked contemporaneous import evidence to reject the declared value. The result was partial relief: the classification issue was decided against the importer, while the declared valuation was maintained. Case-Laws Customs Mon, 25 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273589