https://www.taxtmi.com/caselaws?id=50567 For excise classification, the product had to be assessed in the form in which it was removed from the refinery. A liquefied petroleum gas stream described in the record as a hydrocarbon mixture commercially understood as Commercial Butane type LPG could not be classified as Isobutylene under Heading 2901.90 merely because the buyer later extracted that constituent. The record did not show a separately identifiable, chemically defined Isobutylene product of the purity required for Chapter 29 classification. The proper tariff entry was therefore LPG under Heading 2711.19, and classification based on the later extraction of a constituent was rejected. en-us Wed, 25 Apr 2001 00:00:00 +0530 Mon, 23 Aug 2010 14:10:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50567 For excise classification, the product had to be assessed in the form in which it was removed from the refinery. A liquefied petroleum gas stream described in the record as a hydrocarbon mixture commercially understood as Commercial Butane type LPG could not be classified as Isobutylene under Heading 2901.90 merely because the buyer later extracted that constituent. The record did not show a separately identifiable, chemically defined Isobutylene product of the purity required for Chapter 29 classification. The proper tariff entry was therefore LPG under Heading 2711.19, and classification based on the later extraction of a constituent was rejected. Case-Laws Central Excise Wed, 25 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50567