Classification of chemically defined organic compounds upheld under Tariff Item 29.01/45(1), not Chapter 27.

Imported Tumene (Isopropyl Benzene) was treated as a chemically defined organic compound, and the classification principle applied was that goods of the same nature fell under Tariff Item 29.01/45(1) rather than Chapter 27. The earlier Tribunal ruling on similar products was followed, so the lower authorities' classification was upheld and the claim for Tariff Item 27.10(1) failed.

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Issues: Whether imported Tumene (Isopropyl Benzene) was classifiable under Tariff Item 27.10(1) or under Tariff Item 29.01/45(1) of the Customs Tariff Act, 1975.

Analysis: The imported goods were chemically defined organic compounds. A prior Tribunal ruling had held that goods of the same type, including naphthalene, were assessable under Tariff Item 29.01/45(1) and not under Chapter 27. The same ratio was found applicable to the present goods, and the classification adopted by the lower authorities was accepted.

Conclusion: The goods were correctly assessable under Tariff Item 29.01/45(1) of the Customs Tariff Act, 1975, and the assessee's classification claim under Tariff Item 27.10(1) failed.

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