https://www.taxtmi.com/caselaws?id=343389 Mixed xylene is classifiable under Customs Tariff Heading 27073000 rather than Chapter Heading 29029090 where the imported product does not meet the HSN-based purity requirement for Chapter 29. The Tribunal applied the tariff guidance that xylene falls under Heading 29.02 only if the xylene isomer content is at least 95% by weight taken together. As the test report showed only 40.60% xylene isomer content, the goods were excluded from Chapter 29 and classified under the lower heading. The assessee's classification claim was rejected. en-us Fri, 19 May 2017 00:00:00 +0530 Wed, 14 Jun 2017 12:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343389 Mixed xylene is classifiable under Customs Tariff Heading 27073000 rather than Chapter Heading 29029090 where the imported product does not meet the HSN-based purity requirement for Chapter 29. The Tribunal applied the tariff guidance that xylene falls under Heading 29.02 only if the xylene isomer content is at least 95% by weight taken together. As the test report showed only 40.60% xylene isomer content, the goods were excluded from Chapter 29 and classified under the lower heading. The assessee's classification claim was rejected. Case-Laws Customs Fri, 19 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343389