Classification of ethylene, propylene and butadiene follows Chapter Notes after amendment, placing them under Chapter 29 despite impurities.

After the amendment to Chapter Note 2(c) of Chapter 29, ethylene, propylene and butadiene were to be classified by the Chapter Notes for Chapters 27 and 29 rather than kept in Chapter 27 by the former exclusion. Chapter 29 Note 1(a) covers separate chemically defined organic compounds, whether or not containing impurities, while Chapter 27 Note 1(a) excludes such compounds except pure methane and propane. As the products were not shown to fall outside that class, impurities did not prevent classification under Chapter 29, and the chapter notes were treated as controlling over the tariff heading description. The products were therefore correctly classifiable under Chapter 29, not sub-heading 2711.12 of Chapter 27.

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Issues: Whether ethylene, propylene and butadiene, after the amendment to Chapter Note 2(c) of Chapter 29 of the Central Excise Tariff Act, 1985, were classifiable under Chapter 29 as separate chemically defined organic compounds with impurities, or continued to fall under sub-heading 2711.12 of Chapter 27.

Analysis: Prior to the amendment, Chapter Note 2(c) of Chapter 29 expressly excluded ethylene, propylene and butadiene and directed them to Chapter 27. After the amendment omitting those products from the exclusion, classification had to be determined by the Chapter Notes governing Chapters 27 and 29. Chapter Note 1(a) of Chapter 29 applies to separate chemically defined organic compounds, whether or not containing impurities, while Chapter Note 1(a) of Chapter 27 excludes such compounds from Chapter 27 except pure methane and propane. The products were not shown to be outside the class of separate chemically defined organic compounds, and the presence of impurities did not prevent their classification under Chapter 29. The Chapter Notes were treated as controlling over the tariff heading description, and the explanatory notes were only of persuasive value. The earlier exclusion and the amendment were treated as material to the reclassification.

Conclusion: The products were correctly classifiable under Chapter 29 and not under sub-heading 2711.12 of Chapter 27.

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