https://www.taxtmi.com/caselaws?id=89635 Imported phenol of high purity, obtained from coal tar distillation and hydrated only for transport, was held classifiable as pure phenol under Heading 2907.11 rather than as coal tar distillation product under Heading 27.07. Chapter Note 1(a) to Chapter 27 excludes separately chemically defined organic compounds, and the scheme of Chapter 29 covers such compounds. The method of manufacture was not decisive; the product's chemical character and purity governed classification. The HSN Explanatory Notes were treated as persuasive support for this reading of the tariff entry. en-us Fri, 13 Nov 1998 00:00:00 +0530 Wed, 28 Sep 2011 16:01:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89635 Imported phenol of high purity, obtained from coal tar distillation and hydrated only for transport, was held classifiable as pure phenol under Heading 2907.11 rather than as coal tar distillation product under Heading 27.07. Chapter Note 1(a) to Chapter 27 excludes separately chemically defined organic compounds, and the scheme of Chapter 29 covers such compounds. The method of manufacture was not decisive; the product's chemical character and purity governed classification. The HSN Explanatory Notes were treated as persuasive support for this reading of the tariff entry. Case-Laws Customs Fri, 13 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89635