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    <title>2004 (7) TMI 446 - CESTAT, MUMBAI</title>
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    <description>Dodecyl Benzene (Commercial), described as a mixture of isomers with 95.5% purity, is analysed for tariff classification under the Customs Tariff. The text states that Heading 38.17 covers mixed alkyl benzenes and mixed alkylnaphthalenes obtained by alkylation, but the exclusion note removes mixtures of isomers of Heading 29.02 from that heading. On that basis, a mixture of isomers of the same organic compound is treated differently from mixed alkyl benzenes with different side chains, and the product is classified under Heading 29.02 rather than Heading 38.17.</description>
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      <description>Dodecyl Benzene (Commercial), described as a mixture of isomers with 95.5% purity, is analysed for tariff classification under the Customs Tariff. The text states that Heading 38.17 covers mixed alkyl benzenes and mixed alkylnaphthalenes obtained by alkylation, but the exclusion note removes mixtures of isomers of Heading 29.02 from that heading. On that basis, a mixture of isomers of the same organic compound is treated differently from mixed alkyl benzenes with different side chains, and the product is classified under Heading 29.02 rather than Heading 38.17.</description>
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