1999 (2) TMI 163

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....l Examiner :- (1) 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 th....

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....         33029001 Mixtures of aromatic chemicals & essential oils as perfume base         33029001.10 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)   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)  ....

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....ter alia, as "something prepared, manufactured or compounded; as, a medicinal preparation......" He, therefore, submits that in the ordinary sense the words `preparation', compound' and `mixture' are synonyms. In order to buttress his arguments, learned Consultant has drawn our attention to Webster's New Dictionary of Synonyms where the synonyms of the word `compound' have been given as mixture, amalgam, composite, admixutre and blend. He, therefore, submits that there is no difference between the expression `mixture' and `compound'. 4. We have also heard the learned JDR, Shri Satnam Singh who has reiterated the findings of the lower authorities to the effect that `prepartion' being different from compound the classification has bee....