Classification of linear alpha olefin C-14 turns on whether it is a chemically defined compound or a hydrocarbon mixture.

Linear alpha olefin C-14 imported by the assessee was held to be a separate chemically defined organic compound rather than a petroleum oil or mixture of hydrocarbon isomers. The decisive factor was the IIT testing report, which found the sample to be a single chemically defined compound with a known structural form and high purity, with only minimal impurities. On that basis, Chapter 29 applied because it covers separate chemically defined organic compounds. The exclusion for mixtures of acyclic hydrocarbon isomers did not apply since the goods were first established as a chemically defined compound. The goods were therefore correctly classifiable under Heading 29.10 and not Heading 27.10.

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Issues: Whether linear alpha olefin C-14 imported by the assessee was classifiable under Chapter 29 as a separate chemically defined organic compound, or under Chapter 27 as a petroleum oil or mixture of hydrocarbon isomers.

Analysis: The decisive question was whether the product was a mixture or a chemically defined compound. The testing report from IIT stated that the sample was a single chemically defined compound having known structural form and high purity, with impurities being minimal. On that basis, the product answered the description of a separate chemically defined organic compound. The objection based on possible isomers could arise only if the product were first shown to be a mixture. Chapter 29 applies to separate chemically defined organic compounds, while the exclusion relating to mixtures of acyclic hydrocarbon isomers does not govern a product already identified as a chemically defined compound. The contrary opinion did not displace the IIT finding that was clear and categorical on the nature of the goods.

Conclusion: The goods were correctly classifiable under Heading 29.10 and not under Heading 27.10, and the assessee succeeded on the classification issue.

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