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    <title>n-Hexane -Classification Dispute in Commissioner of Customs, Kandla, Gujarat v. Reliance Industries Limited. (Supreme Court of India, Civil Appeal No. 569 of 2012)</title>
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    <description>Classification of n-Hexane under the Customs Tariff depended on whether the product was to be treated as a petroleum-derived material under Chapter 27 or as a chemically defined organic compound under Chapter 29. The discussion stresses that tariff classification should reflect the essential character and commercial identity of the goods, not merely their origin. It also highlights that the burden lies on the revenue when seeking to change an importer&#039;s declared classification, and that the more specific tariff entry should be preferred where competing headings are possible.</description>
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