This Chapter covers a large number of Chemical and related products.
It does not cover separate Chemically defined elements or compounds (usually classified in Chapter ... purview even when they are pure. Certain other separate elements or separate Chemically defined compounds which would otherwise have been classified in Chapter
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
said decision of the Supreme Court to state that all separately defined chemical compounds are classifiable under Chapter 28 and 29 depending on their composition ... some extent it gives relief to import of chemicals, if they are separate chemically defined compounds. When there is specific description of the commodities
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
that "Plant Growth Regulators under
Chapter 3808 must be a separate chemically defined compound." It is
submitted that on such aspects, the product
Physico Chemical constants of the sample are in conformity with those reported in literature for Chemically pue methyl methacrylate (Minomer), a separate Chemically defined organic
Madhu Bahuguna vs Uttarakhand Public Service Commission ... on 9 January, 2020
Author: Alok Kumar Verma
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 ... chemical, either separate or combined. The final
aspect is that in the finished article, these features mentioned
earlier, as applied by the defined process, must
