requires, the headings of that chapter inter alia apply only to separate chemically defined organic compounds whether or not containing impurities. Applying this test ... will appear that the entry 2936.00 will cover only a separate chemically defined vitamin or intermixtures of vitamins but not a medicament or preparation
Sorbitol solution manufactured by Unicorn cannot be regarded as separately chemically defined compound since it has not attained its molecular level.
8. Department has relied ... also produced Chemical Examiner's report, which had shown the details and had accepted Sorbitol as classifiable as a separate chemically defined organic compound
less 90% pure fall in heading 29.01)"
& exclude -
"Separate chemically defined hydrocarbon (other than methane & propane) in a para or commercially
mentions that the Heading of Chapter 28 apply to separate chemical elements and separate chemically defined components, whether or not containing impurities. Learned Senior Departmental
Smartchem Technologies Ltd. vs Income Tax Officer on 28 July, 2005
Equivalent citations: (2005)97TTJ
forms, by any industrial process or means, whether manual, mechanical or chemical, separate or combined, which in the finished article appeal to and are judged ... forms, by any industrial process of means, whether manual, mechanical or chemical, separate or combined, which in the finished article appeal to and are judged
recovered opium,
each weighing 20 gms. were taken and were sealed separately and a seizure
memo was prepared. On the basis of the Ruka ... Chemical Examiner regarding the
substance recovered from the bag of the accused could not be treated to be
opinion of the Chemical Examiner as defined
substances Nitrate,
Sulpher, Potassium and Charcoal were found in
the Exhibit. Organic chemical and DLC method
has been used."
Our attention was also invited ... been defined in the New Oxford Dictionary
of English as "Risky; dangerous". Aiyar's Advanced Law
Lexicon at page 826 defines
line, that at the stage of "Flotation", there is a
separation of sulphides of silver and zinc from zinc ferrites, to
avoid loss ... recovery of silver.
Further, silver chloride so obtained is essentially a chemically
defined compound classifiable under chapter heading 28.43. In
the circumstances, the first test
State is that the hybrid seeds sold by the petitioners are chemically treated with poison in order to make them insect resistant for better germination ... soon as the commercial commodities came into existence they became a separate taxable goods for the purpose of sales tax and as the petitioners sell
