https://www.taxtmi.com/caselaws?id=107628 Linear alpha olefin C-14 imported by the assessee was held to be a separate chemically defined organic compound rather than a petroleum oil or mixture of hydrocarbon isomers. The decisive factor was the IIT testing report, which found the sample to be a single chemically defined compound with a known structural form and high purity, with only minimal impurities. On that basis, Chapter 29 applied because it covers separate chemically defined organic compounds. The exclusion for mixtures of acyclic hydrocarbon isomers did not apply since the goods were first established as a chemically defined compound. The goods were therefore correctly classifiable under Heading 29.10 and not Heading 27.10. en-us Thu, 03 Jul 2003 00:00:00 +0530 Fri, 23 Mar 2012 18:16:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107628 Linear alpha olefin C-14 imported by the assessee was held to be a separate chemically defined organic compound rather than a petroleum oil or mixture of hydrocarbon isomers. The decisive factor was the IIT testing report, which found the sample to be a single chemically defined compound with a known structural form and high purity, with only minimal impurities. On that basis, Chapter 29 applied because it covers separate chemically defined organic compounds. The exclusion for mixtures of acyclic hydrocarbon isomers did not apply since the goods were first established as a chemically defined compound. The goods were therefore correctly classifiable under Heading 29.10 and not Heading 27.10. Case-Laws Customs Thu, 03 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107628