Customs Instructions No: 07/2017 (06-Jun-17) Classification of Dioctyl Orthophthalate (DEPH)
To
All Pr. Chief Commissioners/Chief Commissioners of Customs/ Customs (Preventive)
All Pr. Chief Commissioners/Chief Commissioners of Customs/Customs and Central Excise
All Pr. Commissioners/Commissioners of Customs/Customs (Preventive)
All Pr. Commissioners/ Commissioners of Customs and Central Excise
Madam/Sir,
References have been received in the Board from field and Trade regarding the correct classification of Dioctyl orthophthalate (DEPH). A doubt has been expressed whether the said goods are classifiable under tariff item '2917 32 00 - - Dioctyl orthophathalate' or under tariff item '2917 39 20 - - - Dioctyl phthalate '.
2. Trade is of the view that Dioctyl Orthophthalate (DEPH) is also known as Dioctyl Phthalate (DOP). Although both terms refer to single product but in the Customs Tariff, there are two classifications for the same product i.e. 2917 32 00 & 2917 39 20. Therefore, in terms of chapter Note 3 to the chapter 29, goods which could be included in two or more of the headings of this Chapter are to be classified in that one of those headings which occurs last in numerical order. According to this view the product merits classification under CTH 2917 39 20. This view is...
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