Classification of mixed hydrocarbons under Heading 2710.99 upheld for dimer-trimer used as a fuel additive.

Dimer-trimer, described as a mixture of di-isobutylene and tri-isobutylene, was classified under Heading 2710.99 because it was a mixture of unsaturated hydrocarbons rather than a separately chemically defined organic compound. Chapter Note 1 to Chapter 27 therefore did not exclude it, and Chapter Note 2 was applied on the basis that the weight of non-aromatic constituents exceeded aromatic constituents, as confirmed by test results. Its chemical description, combustibility and use as a fuel additive also supported classification under Heading 27.10, consistent with the Harmonised System Explanatory Notes on mixed alkylenes. Classification under Chapters 29, 33 or 38 was rejected.

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Issues: Whether dimer-trimer, described as a mixture of di-isobutylene and tri-isobutylene, was classifiable under Chapter Heading 2710.99 of the Central Excise Tariff Act, 1985, or under Chapter 29, 33 or 38.

Analysis: The product was found to be a mixture of unsaturated hydrocarbons and not a separate chemically defined organic compound, so exclusion under Chapter Note 1 to Chapter 27 did not apply. Chapter Note 2 to Chapter 27 was held to cover products in which the weight of non-aromatic constituents exceeds that of aromatic constituents, and the test report confirmed that condition. The product's chemical description, combustibility, and use as a fuel additive also brought it within the scope of Heading 27.10, supported by the Harmonised System Explanatory Notes describing mixed alkylenes such as di-isobutylene and tri-isobutylene.

Conclusion: Dimer-trimer was correctly classified under Heading 2710.99 and not under Chapter 29, 33 or 38.

Final Conclusion: The classification adopted by the lower authorities was upheld and the appeal failed.

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