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    <title>2005 (12) TMI 334 - CESTAT, CHENNAI</title>
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    <description>Mixed xylene containing three xylene isomers and ethyl benzene was held classifiable under sub-heading 2707.30, not 2902.44, because the product contained only 82.4% xylene isomers. Ethyl benzene and dimethyl benzene are distinct organic compounds, so the mixture did not satisfy Note 1(b) to Chapter 29 treating the constituents as isomers of the same compound. The HSN guidance also requires xylene to contain 95% or more by weight of xylene isomers for heading 29.02; lower-purity xylene is excluded and falls under heading 27.07.</description>
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    <pubDate>Mon, 19 Dec 2005 00:00:00 +0530</pubDate>
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      <title>2005 (12) TMI 334 - CESTAT, CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=116887</link>
      <description>Mixed xylene containing three xylene isomers and ethyl benzene was held classifiable under sub-heading 2707.30, not 2902.44, because the product contained only 82.4% xylene isomers. Ethyl benzene and dimethyl benzene are distinct organic compounds, so the mixture did not satisfy Note 1(b) to Chapter 29 treating the constituents as isomers of the same compound. The HSN guidance also requires xylene to contain 95% or more by weight of xylene isomers for heading 29.02; lower-purity xylene is excluded and falls under heading 27.07.</description>
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