1999 (2) TMI 163

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....;Composition, (2) nature, (3) whether it is synthetic perfumery compound and (4) whether it is alcoholic solutions for perfumery. 1.1 In his report the Chemical Examiner stated as follows :- "The sample is a mixture of odoriferous substances in the form of light brown colour liquid and it is free from alcohol. It is a synthetic perfumery preparation." In the meantime another consignment had been imported by the appellants. Based on the aforesaid test report Revenue felt that it should be classified under ITC (HS) Classification 33029001.20. Classification as claimed by the appellants required a special import licence which was produced by the appellants. It is not disputed by the appellants that classification as p....

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....a licence or in accordance with a Public Notice issued in this behalf Import permitted against Special Import Licence (SIL) 33029001.20 Other Restricted Import permitted against a licence or in accordance with a Public Notice issued in this behalf 33029002 Synthetic essential oils Restricted Import permitted against a licence or in accordance with a Public Notice issued in this behalf Import permitted against Special Import Licence (SIL) 33029002.10 Synthetic perfumery compounds Restricted Import permitted against a licence or in accordance with a Public Notice issued in this behalf Import permitted against Special Import Licence (SIL) 33029003 Aleuritic acid Restricted Import permitted against a licence or in accordance ....