https://www.taxtmi.com/caselaws?id=167245 Imported naphthalene remained a separate chemically defined organic compound despite impurities, so it fell within Chapter 29 and not Chapter 27 of the Customs Tariff. The decisive factor was its chemical identity as naphthalene, not commercial purity or a fixed melting-point threshold, and the record showed high-purity naphthalene rather than crude material. In the absence of an Indian Tariff note fixing classification by crystallisation point, the headings and notes had to be applied as written. The contrary classification orders were set aside in favour of the importers. en-us Tue, 15 Jan 1985 00:00:00 +0530 Fri, 12 Dec 2014 15:03:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167245 Imported naphthalene remained a separate chemically defined organic compound despite impurities, so it fell within Chapter 29 and not Chapter 27 of the Customs Tariff. The decisive factor was its chemical identity as naphthalene, not commercial purity or a fixed melting-point threshold, and the record showed high-purity naphthalene rather than crude material. In the absence of an Indian Tariff note fixing classification by crystallisation point, the headings and notes had to be applied as written. The contrary classification orders were set aside in favour of the importers. Case-Laws Customs Tue, 15 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167245