their specific purity
criteria.
17. Accordingly, CESTAT held that a separate chemically defined
organic compound in its pure or commercial state is
Civil Appeal ... This Chapter does not cover:
cover: cover: (d) Separately chemically
(a) Separately chemically defined organic compounds,
(a) Separate chemically defined organic other than pure methane
headings of the Chapter applied only to: "Separate chemical elements and
separate chemically defined compounds, whether or not containing
impurities". Chapter 29 related ... organic chemicals and also provided in
Note l(a) thereof that the headings of the Chapter would apply only to:
"Separate chemically defined organic
below:
"CHAPTER 38
6
MISCELLANEOUS CHEMICAL PRODUCTS
Notes:
1. This Chapter does not cover:
(a) Separate chemically defined elements or compounds
with the exception ... whether classifiable as fertilisers (31.05), plant growth
regulators (38.08) or as separate chemically defined compound (Ch. 28).
3. The matter has been re-examined
Interpretation of-"Sancticizer 429"-Levy of duty
on-Not separately defined chemical compounds.
Statutory Interpretation-Customs and Excise Statutes-
Tariff entries-How goods ... after its amendment in 1978,
should not be applicable. Not being separately defined
chemical compounds, these would also not fall within Chapter
representation.
4. Chapter 29 of the Tariff relates to "organic chemicals" and is divided into various heads. The learned counsel for the respondents ... otherwise requires, the headings of this chapter apply only to:
(a) Separate chemically defined organic compounds, whether or not containing impurities;
(b) Mixtures
T. Suthenthiraraja,P. ... vs State By D.S.P., Cbi, Sit, Chennai on 8 October
S. Shanmugadivelu, S. Nalini & Others vs State By D.S.P., Cbi, Sit, Chennai
frame a separate set of Rules. Rule 3(b) defines
alcohol to mean ethyl alcohol of any strength and purity
having the chemical composition
In Re Interplay Between Arbitration ... vs The on 13 December, 2023
Reportable
2023 INSC 1066
State Of Tamil Nadu Through ... vs Nalini And 25 Others on 11 May, 1999
Author
