Exhaustive tariff definition controls classification of Heavy Normal Paraffin by statutory physical characteristics, not common parlance.

Heavy Normal Paraffin was classified under Heading 2710.29 because the tariff entry using "that is to say" was treated as an exhaustive definition controlled by the specified physical characteristics. As the product was an admitted hydrocarbon oil with the required smoke point and final boiling point, it fell within the described heading even though it was not known as kerosene in common parlance. Classification therefore turned on the statutory tariff definition rather than common usage, and Heading 2710.99 was rejected.

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Issues: Whether Heavy Normal Paraffin was classifiable under Heading 2710.29 or Heading 2710.99 of the Central Excise Tariff.

Analysis: The tariff entry defining kerosene and aviation turbine fuel was treated as exhaustive because of the expression "that is to say". On that construction, any hydrocarbon oil other than mineral colza oil and turpentine substitute, having a smoke point of 18 millimetres or more and a final boiling point not exceeding 300 C, fell within the specified heading. Heavy Normal Paraffin was an admitted hydrocarbon oil satisfying those physical parameters. The contention that it was not known as kerosene in common parlance was rejected because the tariff itself supplied the governing definition. The earlier Tribunal view, later left undisturbed by the Supreme Court, also supported the same classification.

Conclusion: Heavy Normal Paraffin was classifiable under Heading 2710.29 and not under Heading 2710.99.

Ratio Decidendi: Where a tariff entry uses an exhaustive definition introduced by "that is to say", classification must be determined by the statutory definition and the specified physical characteristics, not by common parlance alone.

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