COMMISSIONER OF C. EX. Vs. STANDARD SYNTHETIFS

JUDGEMENT

(1.) Heard both sides. The issue involved is classification of Geraniol. The original authority has classified the product under Sub -Heading No. 3302.90 whereas the Commissioner (Appeals) has classified the product under Sub -Heading No. 2905.22. The explanatory note to H.S.N. includes Geraniol (obtained by fractional distillation of citronella oil and containing 50 to 77% geraniol together with varying amounts of citronella and nerol) under heading 3302. It is the contention of the learned Advocate that the impugned product is not a mixture but pure geraniol and hence merits classification under sub -heading 2205.22. We have seen the relevant chemical report which is as follows : -

(2.) We find that the chemical report does not categorically state the percentage of geraniol which is crucial to appropriate classification under Chapter 29 or Chapter 33. As such, the matter is remanded for re -test of the product determination of exact geraniol content in the same and proper classification. Department's appeal is allowed by way of remand.