https://www.taxtmi.com/caselaws?id=792332 n-Hexane/Exxsol Hexane, being a saturated acyclic hydrocarbon with a definite molecular structure, was classifiable under Chapter 29 as a separately chemically defined organic compound, not under Chapter 27. The HSN Explanatory Notes and the rule of specific heading over general heading supported that placement, and the DGFT clarification also pointed to Chapter 29. The product was not established to be motor spirit, because the Revenue proved only flash point and distillation range and failed to show use as fuel in spark ignition engines. The classification in favour of Chapter 29 was therefore affirmed. en-us Mon, 25 May 2026 00:00:00 +0530 Wed, 27 May 2026 07:29:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792332 n-Hexane/Exxsol Hexane, being a saturated acyclic hydrocarbon with a definite molecular structure, was classifiable under Chapter 29 as a separately chemically defined organic compound, not under Chapter 27. The HSN Explanatory Notes and the rule of specific heading over general heading supported that placement, and the DGFT clarification also pointed to Chapter 29. The product was not established to be motor spirit, because the Revenue proved only flash point and distillation range and failed to show use as fuel in spark ignition engines. The classification in favour of Chapter 29 was therefore affirmed. Case-Laws Customs Mon, 25 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792332