Tariff classification: heptene and nonene classed as ATF for excise but as naphtha under customs notification. Chemical tests showed heptene and nonene meet the smoke point and final boiling point specifications for ATF in the Central Excise Tariff, excluding classification as Motor Spirit or Raw Naphtha which require suitability for spark-ignition use. For Central Excise they merit classification as ATF. Under Customs exemption notifications the goods did not match Motor Spirit or Kerosene and initially fell under a residual entry, but following a later notification amendment the goods are classifiable as Naphtha for customs, allowing divergent classification across the two codes.
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Tariff classification: heptene and nonene classed as ATF for excise but as naphtha under customs notification.
Chemical tests showed heptene and nonene meet the smoke point and final boiling point specifications for ATF in the Central Excise Tariff, excluding classification as Motor Spirit or Raw Naphtha which require suitability for spark-ignition use. For Central Excise they merit classification as ATF. Under Customs exemption notifications the goods did not match Motor Spirit or Kerosene and initially fell under a residual entry, but following a later notification amendment the goods are classifiable as Naphtha for customs, allowing divergent classification across the two codes.
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