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    <title>1999 (9) TMI 271 - CEGAT, MUMBAI</title>
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    <description>C-14 alpha olefins/tetradecene were held to fall outside Chapter 29 because the product was not a single chemically defined compound but a heterogeneous mixture of acyclic hydrocarbon isomers. The tariff notes and HSN Explanatory Notes distinguish such mixtures from impurities, and small proportions of branched olefin and beta olefin isomers could not be treated as mere impurities. On that basis, the goods were correctly excluded from Heading 2901.29 and the classification adopted by the lower authority was upheld.</description>
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      <description>C-14 alpha olefins/tetradecene were held to fall outside Chapter 29 because the product was not a single chemically defined compound but a heterogeneous mixture of acyclic hydrocarbon isomers. The tariff notes and HSN Explanatory Notes distinguish such mixtures from impurities, and small proportions of branched olefin and beta olefin isomers could not be treated as mere impurities. On that basis, the goods were correctly excluded from Heading 2901.29 and the classification adopted by the lower authority was upheld.</description>
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