Mixed xylene classification turns on HSN purity threshold; goods below 95% xylene isomers fall outside Chapter 29.

Mixed xylene is classifiable under Customs Tariff Heading 27073000 rather than Chapter Heading 29029090 where the imported product does not meet the HSN-based purity requirement for Chapter 29. The Tribunal applied the tariff guidance that xylene falls under Heading 29.02 only if the xylene isomer content is at least 95% by weight taken together. As the test report showed only 40.60% xylene isomer content, the goods were excluded from Chapter 29 and classified under the lower heading. The assessee's classification claim was rejected.

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Issues: Whether Mixed Xylene was correctly classifiable under Customs Tariff Heading 27073000 / 2707.30 rather than under Chapter Heading 29029090.

Analysis: The classification turned on the composition of the imported goods and the tariff guidance contained in the HSN Explanatory Notes. The Tribunal followed the earlier view that xylene falls under Heading 29.02 only when it contains 95% or more by weight of xylene isomers, taken together. As the test report showed the xylene isomer content to be only 40.60%, the goods did not satisfy the requirement for classification under Chapter 29 and were excluded from that heading.

Conclusion: The goods were correctly classifiable under Customs Tariff Heading 27073000, and the assessee's classification claim was rejected.

Final Conclusion: The appeal failed on the question of tariff classification and the impugned order was modified to adopt the revenue's classification.

Ratio Decidendi: Where mixed xylene does not contain the minimum 95% by weight of xylene isomers required by the HSN Notes, it is classifiable under the lower heading for xylene of lesser purity and not under the heading for mixed xylene isomers in Chapter 29.

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