Custom classification should rely on chemical nature of product, not its end-use

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

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