Context: 

Recently, ambergris, also known as floating gold, was found in the carcass of a sperm whale washed up on a shore of the Canary Island .

About Ambergris:

• Ambergris, which means grey amber in French, is a waxy substance that originates from the digestive system of protected sperm whales. 
• It is incorrectly referred to as whale vomit.
• One of the theories about its formation suggests that it is produced in the gastrointestinal tract of some sperm whales for the passage of hard, sharp objects that are ingested when the whale eats large quantities of marine animals.
• The ambergris is said to be passed like faeces and has a very strong faecal odour combined with a strong marine odour. 
• The freshly passed ambergris is a light yellowish substance and is fatty.
• As it ages it turns waxy and gets red-brownish, sometimes with shades of grey and black in colour and attains a mild, earthy, sweet smell but still with notes of mild marine odour.

Uses of Ambergris:

• Ambergris is a rare substance, which contributes to its high demand and high price in the international market. 
• Traditionally, it is used to produce perfumes which have notes of musk. 
• While there are records of it being used to flavour food, alcoholic beverages and tobacco in some cultures in the past, it is rarely used for these purposes presently.

Legalities in India:

• There is a ban on the possession and trade of ambergris in India.
• sperm whales:
• Habitat: It is found in temperate and tropical waters throughout the world.
• Conservation Status
  • IUCN: Vulnerable
  • CITES : Appendix I
  • Wildlife (Protection) Act, 1972: schedule 2

News Source: Indian Express 

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