The product under consideration in the present investigation is “Phthalic Anhydride, falling under the HS code 29173500 of the Customs Tariff Act,1975. It is a colourless solid, variously referred as Phthalic Anhydride flakes, Phthalic Anhydride (98% min.), Phthalic Acid Anhydrous, Phthalic Anhydride (99.8% min) etc.