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        Central Excise

        Classification (HSN Code) for Fragrant Mat-Interpretation of Tariff (3307.41 or 3307.49)

        5 July, 2017

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        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.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              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.


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