Pure phenol classification turns on chemical character and purity, not source or manufacturing process.

Imported phenol of high purity, obtained from coal tar distillation and hydrated only for transport, was held classifiable as pure phenol under Heading 2907.11 rather than as coal tar distillation product under Heading 27.07. Chapter Note 1(a) to Chapter 27 excludes separately chemically defined organic compounds, and the scheme of Chapter 29 covers such compounds. The method of manufacture was not decisive; the product's chemical character and purity governed classification. The HSN Explanatory Notes were treated as persuasive support for this reading of the tariff entry.

---

---

Issues: Whether the imported phenol, obtained from coal tar distillation and having a high degree of purity, was classifiable under Heading 27.07 of the Customs Tariff Act, 1975 or as pure phenol under Heading 29.07.

Analysis: The goods were found to be substantially pure phenol, hydrated only for convenience of transport. Chapter Note 1(a) of Chapter 27 excludes separately chemically defined organic compounds from Chapter 27, while the scheme of Chapter 29 covers such compounds. The reasoning accepted that the method of manufacture was not decisive and that purity, together with the character of a separately chemically defined organic compound, governed the tariff entry. The Explanatory Notes to the HSN were treated as persuasive in understanding the corresponding tariff language.

Conclusion: The imported goods were correctly classified as pure phenol under Heading 2907.11 and not under Heading 27.07.

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

Ratio Decidendi: Where a product is a separately chemically defined organic compound and its purity places it within Chapter 29, classification is determined by its chemical character and purity rather than by the source or process of manufacture.

---