https://www.taxtmi.com/caselaws?id=80777 Liquid paraffin I.P. was held not classifiable under Chapter 29 because Chapter 29 applies only to separate chemically defined organic compounds with a definite chemical structure. The product was found to be a mixture of hydrocarbons with varying carbon chains, without a single known molecular formula or recognized structure, so it did not meet that standard. The Chemical Examiner's report supported this view, and the material relied on by the assessee did not establish a single defined compound. The product was therefore classified under Chapter 27, Heading 2710.99, as a petroleum product, and the classification adopted by the lower authorities was sustained. en-us Mon, 17 Sep 1990 00:00:00 +0530 Mon, 20 Jun 2011 12:47:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80777 Liquid paraffin I.P. was held not classifiable under Chapter 29 because Chapter 29 applies only to separate chemically defined organic compounds with a definite chemical structure. The product was found to be a mixture of hydrocarbons with varying carbon chains, without a single known molecular formula or recognized structure, so it did not meet that standard. The Chemical Examiner's report supported this view, and the material relied on by the assessee did not establish a single defined compound. The product was therefore classified under Chapter 27, Heading 2710.99, as a petroleum product, and the classification adopted by the lower authorities was sustained. Case-Laws Central Excise Mon, 17 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80777