TaxTMI Login
Just a moment...
By creating an account you can:
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All TMI Notes
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All TMI Notes
Join Channel
Note
Bookmark
Share
Don't have an account? Register Here
As per the prevalent law and classification Apex court has held that, " the expression Fragrant Mat " fall under Sub-Heading 3307.41 and not under 3307.49 of the Tariff Act.
UNION OF INDIA Versus SONIC ELECTROCHEM (P) LTD. - 2002 (9) TMI 104 - SUPREME COURT OF INDIA
Fragrant mat classification placed under specific fragrance preparations heading rather than the generic perfume preparations heading. The operative classification ruling states that the term 'Fragrant Mat' is classifiable under Sub-Heading 3307.41 rather than 3307.49, treating such items as specific fragrance preparations for tariff and excise purposes.
of Press 'Enter' after typing page number.
TaxTMI 
