https://www.taxtmi.com/caselaws?id=206086 Commercially pure N-Hexane, being a separately chemically defined organic compound specifically named in Chapter 29, was held classifiable under Customs Tariff Heading 2901.10 and the corresponding Central Excise heading. The fact that the product was obtained from petroleum fractions and contained incidental impurities did not move it to Chapter 27, because Chapter 29 notes and HSN explanatory notes exclude such pure or commercially pure compounds from Chapter 27. The Revenue also failed to show that the goods were merely a hydrocarbon mixture or otherwise met the Chapter 27 description, including suitability as fuel in spark ignition engines. The more specific tariff description therefore applied, and the assessee's classification was upheld. en-us Fri, 15 Jul 2011 00:00:00 +0530 Thu, 13 Jun 2013 15:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206086 Commercially pure N-Hexane, being a separately chemically defined organic compound specifically named in Chapter 29, was held classifiable under Customs Tariff Heading 2901.10 and the corresponding Central Excise heading. The fact that the product was obtained from petroleum fractions and contained incidental impurities did not move it to Chapter 27, because Chapter 29 notes and HSN explanatory notes exclude such pure or commercially pure compounds from Chapter 27. The Revenue also failed to show that the goods were merely a hydrocarbon mixture or otherwise met the Chapter 27 description, including suitability as fuel in spark ignition engines. The more specific tariff description therefore applied, and the assessee's classification was upheld. Case-Laws Customs Fri, 15 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206086