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2003 (11) TMI 530
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....spondent. [Order per : Gowri Shankar, Member (T)]. - The question for consideration in this appeal is whether the goods imported in September, 1996 by the appellant described as synthetic flavouring essence qualify for clearance under the provisions of the open general licence or whether a specific import licence was required for their clearance. In the order impugned in the appeal, th....
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....aving read the memorandum of appeal and other papers and heard the departmental representative proceed to decide the matter. The Commissioner has found that the goods on test showed them to be composed of a "mixture of odoriferous substance emulsifier, organic solvent etc." and therefore were not covered in entry 330290.02, as claimed by the importer, in Heading 330290.09. Since the goods of the l....
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....ich reads "others (alcohol solution for perfumery)". Unless the goods are shown to be alcohol solutions for perfumery classification determined by the Commissioner cannot be upheld. Neither the test report nor the subsequent clarification furnished by the Dy. Chief Chemist indicates any basis for the conclusion that the goods are alcohol solutions. The composition of the product that we have indic....