2000 (8) TMI 441

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....llant. Shri K.V. Sahasrabudhe, Consultant for the Respondents. [Order per : J.H. Joglekar, Member (T)]. - The very short point involved in this case is the classification of the product "Geraniol" manufactured by the respondents. The product was classified under Heading 3302.90 by the Asstt. Collector. The Collector (Appeals) accepted the alternate classification proposed by the assessees....

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....als in industry." 4. In terms of the Expalantory notes in the HSN "Geraniol" would classify thereunder provided it contains 50% to 70% of geraniol along with varying amounts of citronello1 and nerol. Thus, in order to classify under this heading, it is essential that the substance must be in admixture with some other substance. In other words, if a substance is on its own, it would not mer....