Silver Oak Labs VS Collector of Customs, Bombay

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

P.C.JAIN, A.C.C.UNNI
Silver Oak Labs – Appellant
Versus
Collector of Customs, Bombay – Respondent

Advocates Appeared:
R. Parthasarthy,Satnam Singh

ORDER

Per P.C. Jain :

The appellants herein imported goods described as "synthetic perfumery compound" and claimed ITC (HS) classification under 33029001.10. The Revenue drew a sample of a consignment so imported by the appellants and sent it for test. They asked the following queries from the Chemical Examiner:-

(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 s

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P.C.JAIN, A.C.C.UNNISilver Oak Labs – AppellantVersusCollector of Customs, Bombay – Respondent

P.C.JAIN, A.C.C.UNNI
Silver Oak Labs – Appellant
Versus
Collector of Customs, Bombay – Respondent