https://www.taxtmi.com/caselaws?id=72186 Dodecylbenzene was treated as a manufactured alkylated benzene rather than a petroleum oil or distillation product within Chapter 27, because Chapter 27 and Note 3 were confined to similar oils and mixed unsaturated hydrocarbons with the specified non-aromatic character. It was also not a separate chemically defined organic compound for Chapter 29. The CCCN Explanatory Notes and Alphabetical Index supported classification of mixed alkylbenzenes under Chapter 38, particularly where the product was used in making surface-active agents and other chemical applications. On that basis, the product was correctly classifiable under Heading 38.01/19(1) of Chapter 38. en-us Thu, 30 Jan 1986 00:00:00 +0530 Sat, 14 May 2011 11:05:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72186 Dodecylbenzene was treated as a manufactured alkylated benzene rather than a petroleum oil or distillation product within Chapter 27, because Chapter 27 and Note 3 were confined to similar oils and mixed unsaturated hydrocarbons with the specified non-aromatic character. It was also not a separate chemically defined organic compound for Chapter 29. The CCCN Explanatory Notes and Alphabetical Index supported classification of mixed alkylbenzenes under Chapter 38, particularly where the product was used in making surface-active agents and other chemical applications. On that basis, the product was correctly classifiable under Heading 38.01/19(1) of Chapter 38. Case-Laws Central Excise Thu, 30 Jan 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72186