2000 (2) TMI 280

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he Commissioner (Appeals) in the impugned order or under sub-heading 3302.90, as claimed by the Revenue. Shri H.K. Jain, learned S.D.R., submitted that as per the test report dated 15-1-1993 in respect of the sample drawn on 13-4-1992, the sample was in the form of light Pale Yellow colour liquid having woody odour; it was mixture of odoriferous substances other than organic chemical. He further mentioned that on the request of the respondents, another sample of the impugned product was drawn and sent to the Chief Chemist on 27-9-1993; that as Chief Chemist desired to have a fresh sample, again a fresh sample was sent to him on 30-7-1996; that as per his test report dated 28-1-1997 "The sample is in the form of Pale Yellow viscous liquid ha....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Rule 56(4) provides that where a manufacturer is aggrieved by the result of the test, he may within 90 days of the date on which the result of the test is received by him, request the Assistant Commissioner that the samples be retested; that accordingly on retest opinion given by the Chief Chemist has to be accepted by the Department; that the Department cannot take a view that the Chemical Examiner's report be accepted for determining the classification of the product. He further submittted that their product 'Amberone' is a single compound' sesquiterpene Methyl-Ketone; that the chemical name is Octathydo-1, 7 a-Dimethyl- 4[2-(4-oxo-2-Pentenyl) -1, 4-methane-1 H - indene] (synonym : Acetyl alloiso-longi folene); that the impugned product ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....riff Headings are as under :- 29.14- Ketones and quinones, whether or not with other Oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives. 2914.10 - Acetone 2914.20 - Camphor 2914.90 - Other 33.02 Mixture of odoriferous substances and mixtures with a basis of one or more of these substances, of a kind used as raw materials in Industry. 3302.10 - Of a kind used in food or beverage industry. 3302.90 - Other 5. The Chief Chemist has, after testing the sample of the product, reported that the product is composed of mixture of ketone function organic compound. The Appellants have also submitted that the impugned product is not a mixture of odoriferous substances....