(1) Composition

(2) nature

(3) whether it is synthetic perfumery compound and

(4) whether it is alcoholic solutions for perfumery.

1. In his report the Chemical Examiner stated as follows:-

"The sample is a mixture of odoriferous substances in the form of light brown colour liquid and it is free from alcohol. It is a synthetic perfumery preparation."

In the meantime another consignment had been imported by the appellants. Based on the aforesaid test report Revenue felt that it should be classified under ITC (HS) Classification 33029001.20. Classification as claimed by the appellants required a special import licence which was produced by the appellants. It is not disputed by the appellants that classification as proposed by the Revenue required a licence which was not produced by the appellants. Hence the adjudication order was passed by the adjudicating authority, on waiver of a show cause notice by the appellants herein, holding that the classification as proposed by the Revenue is correct and rejected the classification claimed by the appellants. The appellants did not succeed before the lower appellate authority. This was the fate in respect of both the consignments. Hence these two appeals before us.

2. In order to understand the controversy, we reproduce below the Heading 33.02 and its sub-classifications as given in ITC (HS) Classification :-

2. In short, the dispute is whether synthetic perfumery compounds as imported by the appellants are different from synthetic perfumery preparations, as held by the Chemical Examiner in the context of the classification under ITC (HS).

3. Learned consultant, Shri R. Parthasarthy has drawn attention to the main classification 33.02. He also draws specific attention to the expression "other preparations" in the said entry 33.02. Use of the word "other" in the expression "other preparations" he points out, indicates that the earlier group of commodities mixture of odoriferous substances are also preparations otherwise the word "other" would not been used in the second group of commodities under the said classification 33.02. He has also taken us through the dictionary meanings of New Webster's Dictionary. The word `preparation' has been defined, inter alia, as "something prepared, manufactured or compounded; as, a medicinal preparation......" He, therefore, s