<?xml version="1.0" encoding="UTF-8"?>
<?xml-stylesheet type="text/xsl" href="https://www.taxtmi.com/rss_sitemap/rss_feed_blog.xsl?v=1750492856"?>
<rss version="2.0" xmlns:atom="http://www.w3.org/2005/Atom">
  <channel>
    <title>1990 (7) TMI 262 - CEGAT, NEW DELHI</title>
    <link>https://www.taxtmi.com/caselaws?id=82216</link>
    <description>After the amendment to Chapter Note 2(c) of Chapter 29, ethylene, propylene and butadiene were to be classified by the Chapter Notes for Chapters 27 and 29 rather than kept in Chapter 27 by the former exclusion. Chapter 29 Note 1(a) covers separate chemically defined organic compounds, whether or not containing impurities, while Chapter 27 Note 1(a) excludes such compounds except pure methane and propane. As the products were not shown to fall outside that class, impurities did not prevent classification under Chapter 29, and the chapter notes were treated as controlling over the tariff heading description. The products were therefore correctly classifiable under Chapter 29, not sub-heading 2711.12 of Chapter 27.</description>
    <language>en-us</language>
    <pubDate>Tue, 24 Jul 1990 00:00:00 +0530</pubDate>
    <lastBuildDate>Sat, 02 Jul 2011 17:01:35 +0530</lastBuildDate>
    <generator>TaxTMI RSS Generator</generator>
    <atom:link href="https://www.taxtmi.com/rss_feed_blog?id=119361" rel="self" type="application/rss+xml"/>
    <item>
      <title>1990 (7) TMI 262 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=82216</link>
      <description>After the amendment to Chapter Note 2(c) of Chapter 29, ethylene, propylene and butadiene were to be classified by the Chapter Notes for Chapters 27 and 29 rather than kept in Chapter 27 by the former exclusion. Chapter 29 Note 1(a) covers separate chemically defined organic compounds, whether or not containing impurities, while Chapter 27 Note 1(a) excludes such compounds except pure methane and propane. As the products were not shown to fall outside that class, impurities did not prevent classification under Chapter 29, and the chapter notes were treated as controlling over the tariff heading description. The products were therefore correctly classifiable under Chapter 29, not sub-heading 2711.12 of Chapter 27.</description>
      <category>Case-Laws</category>
      <law>Central Excise</law>
      <pubDate>Tue, 24 Jul 1990 00:00:00 +0530</pubDate>
      <guid isPermaLink="true">https://www.taxtmi.com/caselaws?id=82216</guid>
    </item>
  </channel>
</rss>