https://www.taxtmi.com/caselaws?id=83806 A product identified by chemical test as toluene, containing only trace impurities, was treated as a separate chemically defined organic compound for tariff classification. Classification was to be determined primarily from the tariff heading read with the relevant section notes and chapter notes; HSN explanatory notes were only a guide and could not override the tariff text. Because Chapter 29 covers separate chemically defined organic compounds, whether or not containing impurities, and the department failed to show that the product was a mixture or otherwise fell within Chapter 27, the product was classified under Heading 2902.30 in Chapter 29. The assessee's purity certificates supported that conclusion. en-us Wed, 14 Dec 1994 00:00:00 +0530 Mon, 18 Jul 2011 10:58:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83806 A product identified by chemical test as toluene, containing only trace impurities, was treated as a separate chemically defined organic compound for tariff classification. Classification was to be determined primarily from the tariff heading read with the relevant section notes and chapter notes; HSN explanatory notes were only a guide and could not override the tariff text. Because Chapter 29 covers separate chemically defined organic compounds, whether or not containing impurities, and the department failed to show that the product was a mixture or otherwise fell within Chapter 27, the product was classified under Heading 2902.30 in Chapter 29. The assessee's purity certificates supported that conclusion. Case-Laws Central Excise Wed, 14 Dec 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83806