TaxTMI 
TaxTMI 
2024 (11) TMI 749
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....d counsel pointed out that the goods imported by them are Aroma Chemicals which on their own cannot be called perfume base. He argued that when such aroma chemicals when blended or mixed with such essential oil they become perfume base for manufacture of synthetic perfumery compound which in term are used in manufacture of industrial fragrances. Learned counsel pointed out that what they import is pure aromatic chemical and after mixing the same with odoriferous substances, it becomes a base of perfume or synthetic perfume. He pointed out that the imported item does not contain alcohol nor are they solution in alcohol. Learned counsel pointed out that the chemical nomenclature is governed by a set of rules to generate systematic name for ch....
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....as synthetic compound for manufacture of synthetic perfumery compound. In para 2 of the order-in-original the product 'TF' has been described as synthetic perfumery compound. He argued that this amounts to self contradiction and lack of clarity on the part of the adjudicating authority. He further argued that appellate authority also has not given any clarity on this issue. Learned counsel further argued that both the lower authorities have observed that 'the chemical in its original form consist of various isomers and is in odoriferous substance'. On that basis it was claimed to be a mixture. He pointed out that this is an incorrect understanding. Learned counsel argued that mixes of different isomers of some chemicals do not become differ....
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....anufacturing of industrial fragrances for Agarbatti, Soap étc. It appears that the said imported goods are appropriately classifiable as synthetic perfumery compounds under CTH 33029011 leviable to BCD @ 10%, and hence the importer had mis-classified the same as organic chemicals under CTH 29329900 and/or 29142990, 29219000, 29153990, 29182990 etc with lower rate of BCD." From the above it is seen that the sole reason given in the show cause notice for seeking change in classification is that the same are used as raw material for manufacturing synthetic perfumery compound and in fragrances and in flavour formulas. It is seen that the said ground is totally untenable. The classification has to be determined in terms of description in....