Arpan Aeromatics Vs C.C. Ahmedabad (CESTAT Ahmedabad)
In the case of Arpan Aeromatics Vs C.C. Ahmedabad, the appellant challenged the rejection of their claimed classification for the imported goods, Tetramethyldodehdronaphto Furan (TF), under the customs tariff. The appellant argued that the imported product, an aromatic chemical, was being misclassified as a synthetic perfumery compound. The CESTAT Ahmedabad observed that the classification should rely on the chemical nature of the product, not its end-use. The Tribunal also noted the absence of evidence for the presence of solvents or any specific use that would justify the reclassification. Consequently, the impugned order was set aside, and the appeal was allowed, with the classification being upheld under Chapter 29, as it was a mixture of isomers and an organic chemical.
FULL TEXT OF THE CESTAT AHMEDABAD ORDER
This appeal has been filed by M/s Arpan Aeromatics against rejection of classification claimed by the appellant in respect of goods imported by them.
2. Learned counsel for the appellant pointed out that they had imported goods known as Tetramethyldodehdronaphto Furan (TF). Learned 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 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 chemical compounds. The nomenclature most commonly used is one created by International Union of Pure and Applied Chemistry (IUPAC). He pointed out that for each chemical there are following specifications:
1) CAS (Chemicals Abstract Service)
2) The Nomencalture
3) IUPAC
He pointed out that the nomenclature for the product imported by them is Ambermor-X (being there trade name) i.e. Abroxane/ Ambroxide. The chemical formula is as under:
