1998 (3) TMI 322

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....s a Revenue appeal against the Order passed by the Commissioner (Appeals), Chennai. By his order dated 28-8-1997 the ld. Commissioner has ordered for setting aside the Order-in-Original, confiscating and granting clearance on payment of Redemption Fine of Rs. 42,000.00 in respect of import of natural essential oil in 5 kg. packing. The original authority had proceeded against the importer under th....

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....n the premise that perfumes and perfumery oils are very expensive items and they are sold in the market in retail and in small bottles in ounces and 5 kgs. of sale of expensive perfume oil has to be treated as a "bulk sale" and "bulk purchase". Being the manufactures, they require such quantity for manufacture of large quantities of final product and in terms of quantity of final product produced ....

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....ion which is surviving in this appeal is as to whether the goods viz. "Oil Clary Sage Extra (SA 52 E) (Natural Essential Oil)" packed in 5 kg. tin is to be considered as "bulk purchase". In the appeal memorandum, the Revenue relies on the definition of "bulk" appearing in Chapter 27.10 of Customs Act. This Chapter heading of Customs Tariff Act cannot be applied to the understanding of the term "bu....

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....contention is that 30 tonnes of Talcum powder is produced utilising this 5 kg. of natural essential oil. If the point is appreciated from this view, then the imported item is required to be considered as "bulk purchase". The grounds given in the appeal are merely to draw parallel from the term "bulk" appearing in the Tariff Heading 27.10 of CTA. This ground itself cannot be appreciated, as it is w....