https://www.taxtmi.com/caselaws?id=761763 Tariff classification must follow the tariff entry, chapter notes and interpretative rules, and cannot be based on end use alone. Imported goods proposed for use in fragrances and flavour formulas were not classifiable under Heading 3302 merely on that basis. A mixture of two isomers remained within Chapter 29 under Chapter Note 1(b), which expressly preserves such mixtures in that chapter. Chapter Note 1(e) also did not apply because there was no proof that the goods contained a solvent or were put up in a solvent making them suitable only for a specific use. The lower classification was set aside. en-us Thu, 14 Nov 2024 00:00:00 +0530 Sat, 16 Nov 2024 08:38:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761763 Tariff classification must follow the tariff entry, chapter notes and interpretative rules, and cannot be based on end use alone. Imported goods proposed for use in fragrances and flavour formulas were not classifiable under Heading 3302 merely on that basis. A mixture of two isomers remained within Chapter 29 under Chapter Note 1(b), which expressly preserves such mixtures in that chapter. Chapter Note 1(e) also did not apply because there was no proof that the goods contained a solvent or were put up in a solvent making them suitable only for a specific use. The lower classification was set aside. Case-Laws Customs Thu, 14 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761763