https://www.taxtmi.com/caselaws?id=84908 Synthesis gas was classified under Heading 27.05 rather than Heading 2804.90, because tariff classification had to be determined from the tariff entries, section notes, chapter notes and legal principles, not from an exemption notification that merely indicated Chapter 28 coverage. Heading 2804 was inapplicable since it covers hydrogen, rare gases and other non-metals, while synthesis gas is a mixture of gases. The term "similar" in Heading 27.05 was given its ordinary meaning of resemblance, and the product's composition, mode of production and use showed sufficient likeness to coal gas, water gas and producer gas. The HSN-based approach and technical report supported the Heading 27.05 classification. en-us Mon, 08 Jan 1996 00:00:00 +0530 Mon, 01 Aug 2011 13:46:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84908 Synthesis gas was classified under Heading 27.05 rather than Heading 2804.90, because tariff classification had to be determined from the tariff entries, section notes, chapter notes and legal principles, not from an exemption notification that merely indicated Chapter 28 coverage. Heading 2804 was inapplicable since it covers hydrogen, rare gases and other non-metals, while synthesis gas is a mixture of gases. The term "similar" in Heading 27.05 was given its ordinary meaning of resemblance, and the product's composition, mode of production and use showed sufficient likeness to coal gas, water gas and producer gas. The HSN-based approach and technical report supported the Heading 27.05 classification. Case-Laws Central Excise Mon, 08 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84908