1998 (9) TMI 241

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....Order per : V.K. Agrawal, Member (T)]. - The issue involved in this appeal preferred by the Revenue is whether the product "Vetiverol Residue" is classifiable under sub-heading 2942.00 of the Schedule to the Central Excise Tariff Act as approved by both the lower Authorities or under sub-heading 3301.00 of the CETA as claimed by the Department. 2.  When the matter was called, none appeared....

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....pproved the classification of the impugned product under heading 29.42 observing that the Vetiverol residue mainly contained Polymerised chemicals along with waste plant materials; that a resinoid is a perfumery material prepared from natural resinous substances by extraction with Hydrocarbon type of solvent as defined in Perfume and Flavour Materials of Natural Origin by Stephan Ariandar, 1960 Ed....

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....l before the Collector (Appeals) since calling the product as "Terpenic-by product" was by way of identification of component present in the essential oil with a view to determine its correct classification; that according to Encyclopedia of Chemical Technology, the two most abundant natural sources of Terpenic oil are Turpenic and other essential oils; that fractional distillation is the most com....

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....of the Assistant Collector that the show cause notice was issued for classifying the impugned product only as "Resinoid" based on the report of the Chemical Examiner. In show cause notice it was not mentioned that the impugned product could be classified also as Turpenic by product. In view of these facts, the Collector (Appeals) was justified in holding that treating the product as a terpenic-by ....