https://www.taxtmi.com/caselaws?id=94845 Classification under the Central Excise Tariff turned on purity and chemical composition. Benzene and Toluene with purity below 96% were treated as mixtures, so they did not qualify as chemically defined compounds under Heading 29.02 and were placed under Heading 27.07. Dripolene C was described as an intermediate distillation product from cracking raw naphtha, not a petroleum residue, and was also brought under Heading 27.07 rather than Sub-heading 2713.30. Test reports and oral evidence further showed that goods cleared as Dripolene C were in fact Benzene or Toluene, supporting duty demand and penalty for misdescription. en-us Tue, 28 Mar 2000 00:00:00 +0530 Mon, 05 Dec 2011 12:23:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94845 Classification under the Central Excise Tariff turned on purity and chemical composition. Benzene and Toluene with purity below 96% were treated as mixtures, so they did not qualify as chemically defined compounds under Heading 29.02 and were placed under Heading 27.07. Dripolene C was described as an intermediate distillation product from cracking raw naphtha, not a petroleum residue, and was also brought under Heading 27.07 rather than Sub-heading 2713.30. Test reports and oral evidence further showed that goods cleared as Dripolene C were in fact Benzene or Toluene, supporting duty demand and penalty for misdescription. Case-Laws Central Excise Tue, 28 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94845