https://www.taxtmi.com/caselaws?id=82692 Dimer-trimer, described as a mixture of di-isobutylene and tri-isobutylene, was classified under Heading 2710.99 because it was a mixture of unsaturated hydrocarbons rather than a separately chemically defined organic compound. Chapter Note 1 to Chapter 27 therefore did not exclude it, and Chapter Note 2 was applied on the basis that the weight of non-aromatic constituents exceeded aromatic constituents, as confirmed by test results. Its chemical description, combustibility and use as a fuel additive also supported classification under Heading 27.10, consistent with the Harmonised System Explanatory Notes on mixed alkylenes. Classification under Chapters 29, 33 or 38 was rejected. en-us Mon, 30 Aug 1993 00:00:00 +0530 Wed, 06 Jul 2011 17:42:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82692 Dimer-trimer, described as a mixture of di-isobutylene and tri-isobutylene, was classified under Heading 2710.99 because it was a mixture of unsaturated hydrocarbons rather than a separately chemically defined organic compound. Chapter Note 1 to Chapter 27 therefore did not exclude it, and Chapter Note 2 was applied on the basis that the weight of non-aromatic constituents exceeded aromatic constituents, as confirmed by test results. Its chemical description, combustibility and use as a fuel additive also supported classification under Heading 27.10, consistent with the Harmonised System Explanatory Notes on mixed alkylenes. Classification under Chapters 29, 33 or 38 was rejected. Case-Laws Central Excise Mon, 30 Aug 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82692