Commercially pure N-Hexane stays under Chapter 29 where it is a separately chemically defined organic compound.

Commercially pure N-Hexane, being a separately chemically defined organic compound specifically named in Chapter 29, was held classifiable under Customs Tariff Heading 2901.10 and the corresponding Central Excise heading. The fact that the product was obtained from petroleum fractions and contained incidental impurities did not move it to Chapter 27, because Chapter 29 notes and HSN explanatory notes exclude such pure or commercially pure compounds from Chapter 27. The Revenue also failed to show that the goods were merely a hydrocarbon mixture or otherwise met the Chapter 27 description, including suitability as fuel in spark ignition engines. The more specific tariff description therefore applied, and the assessee's classification was upheld.

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Issues: Whether imported N-Hexane was classifiable under Customs Tariff Heading 2901.10 and the corresponding Central Excise Tariff heading, or under Chapter 27 as contended by the Revenue.

Analysis: The goods were found to be commercially pure Hexane, matching the chemical composition and purity profile reflected in the relied-upon technical literature and test report. The Chapter 29 notes and HSN explanatory notes treat separate chemically defined organic compounds in pure or commercially pure state as falling outside Chapter 27, even if obtained from petroleum fractions and even if containing incidental impurities. Hexane is specifically listed under heading 29.01. The Revenue did not establish that the product was a mere mixture of hydrocarbons or that it satisfied the additional basis for classification under Chapter 27, including suitability for use as fuel in spark ignition engines. The interpretative rule favouring the more specific description also supported classification under Chapter 29.

Conclusion: The imported N-Hexane was correctly classifiable under Chapter 29 and not under Chapter 27. The Revenue's appeal failed.

Final Conclusion: The assessee's classification was upheld and the Revenue's challenge to the impugned order was rejected.

Ratio Decidendi: A commercially pure, separately chemically defined organic compound specifically named in Chapter 29 remains classifiable under Chapter 29 notwithstanding its petroleum origin and incidental impurities, unless the Revenue proves a clearer Chapter 27 description applies.

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