https://www.taxtmi.com/circulars?id=7235 Classification of benzene, toluene and xylene for central excise is to be determined by purity-based criteria from the Harmonized System explanatory notes: benzene and toluene meeting specified distillation purity characteristics are classifiable under the Chapter 29 hydrocarbon headings, with lower-purity material in Chapter 27; xylene classification depends on achieving the required proportion of xylene isomers. The Board directs adoption of these HS criteria because the excise headings correspond to the Customs Tariff headings for these hydrocarbons. en-us Mon, 22 Sep 1986 00:00:00 +0530 Thu, 09 Jul 2009 16:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=7235 Classification of benzene, toluene and xylene for central excise is to be determined by purity-based criteria from the Harmonized System explanatory notes: benzene and toluene meeting specified distillation purity characteristics are classifiable under the Chapter 29 hydrocarbon headings, with lower-purity material in Chapter 27; xylene classification depends on achieving the required proportion of xylene isomers. The Board directs adoption of these HS criteria because the excise headings correspond to the Customs Tariff headings for these hydrocarbons. Circulars Central Excise Mon, 22 Sep 1986 00:00:00 +0530 https://www.taxtmi.com/circulars?id=7235