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 controverted by field formations who arc of the opinion that DEPH is classifiable under tariff item 2917 32 00.
3. Board examined the issue and in this regard it is clarified that:
a. The product under examination is Dioctyl orthopthalate (DEPH) which may be referred by a common name [i.e. Dioctyl phthalate (DOP)] or by IUPAC name [bis(2-ethylhexyl) benzene-1,2-dicarboxylate] or by any other name in chemistry or in trade parlance.
b. Chapter Note 3 of Chapter 29 provided that goods which could be included in two or more of the headings of chapter 29, are to be classified in one of those headings which occurs last in numerical order. The said chapter note 3 reads as:
"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."
However, sub-heading note 2 of the chapter 29 further states that "Note 3 to this chapter shall not be applicable to the sub-headings of this Chapter."
Therefore, by virtue of sub-heading Note 2, the classification principle in Note 3 is not applicable to the item under consideration because the competing sub-headings are "2917 32" [converted into tariff Line - - 2917 32 00] and "2917 39" [one...
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