Classification of Dioctyl Otrthophthalate (DEPH)

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.... Attention of all Trade & Industry is invited to CBEC, New Delhi's Instruction No.07/2017-Customs issued under F.No.528/07/2017-STO(TU) dated 06.06.2017. 2. References have been received in the Board from field and Trade regarding the correct classification of Dioctyl orthophthalate (DEPH). A doubt has been expressed whether the said goods are classifiable under tariff item 2917 32 00 - -Dio....

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....e issue and in this regard it is clarified that: a. The product under examination is Dioctyl orthopthalate (DEPH) which may be referred by a common name [i.e. Dioctyl phthalate (DOP] or by IUPAC name [bis(2-ethylhexyl) benzene-I,2-dicarboxyIate] or by any other name in chemistry or in trade parlance. b. Chapter Note 3 of Chapter 29 provided that goods which could be included in two or more o....

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....n deciding the classification. c. USN provides a specific entry for the ortho variety of dioctyi-pthalate in 2917.32 which upon conversion to 8-digit entry (Indian Tariff) finds mention as '2917 32 00 - Dioctyl orthophathalate'. The other competing sub-heading is 2917 39 mentioned as - - Other. This sub-heading has been further sub-divided at the 8-digit level from 2917 39 10 to 2917....

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....er residuary entry 'other'. e. Lastly, in the EN to USN, there is a mention that phthalic acid is also known as orthophthalic acid, therefore, by this analogy Dioctyl orthophthalate would be same as Dioctyl phthalate and thus tariff item - - 2917 39 20 should prevail as far as classification of DEPH is concerned. It is clarified that the HSN does not contain the entry- - - 2917 39 20....