TaxTMI 
TaxTMI 
1993 (8) TMI 184
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....lassifiable under 2711.19. During the manufacture of the main product they get a bye-product named as dimer-trimer. It has been claimed by the appellants that this product is not manufactured in India nor is sold by the appellants. The appellants use it as a thinner for fuel. 3. Appellants submitted a classification list classifying it under Chapter Heading 2901.90. This classification was provisionally approved. Finalising this provisional approval the A.C. held that dimer-trimer manufactured by M/s. Gujarat Petrosynthese Ltd. is classifiable under Heading/sub-heading 2710.99. In the Order-in-Appeal the CCE (Appeals) after discussing the relevant fact and the pleas put forth by the appellant held "I therefore uphold the AC'S order as....
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....ganic substance. It has property of solvent. It is a composite of solvent and it is a volatile liquid. He argued that the appellants product can be properly classified under Chapter 38 of the CET Act 1985. 5. Shri L.N. Murthy, JDR reiterated the pleas taken by the Dept. in the Order-in-Appeal and argued that in view of the detailed speaking order of the Collector (Appeals) Dimer-Trimer should be classified under Chapter Heading 2710.99. 6. We have heard the arguments and pleas of both the sides and considered. Before deciding the question of classification of Dimer-Trimer, let us examine what precisely the product is. In their grounds of appeal in para 3 thereof the appellants have stated "The appellant further submits that by perusin....
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....compounds; lubricating oil additive, raw material for alkylation in producing high octane motor fuels. (from page 1050) After perusing the scope of the product manufactured by the appellant and their chemical property it is necessary to examine whether explanatory notes on Harmonised System also describe the product. Note (B) at page 218 reads - "Similar oils on which the weight of the non-aromatic constituents exceeds that of the aromatic constituents. They may be obtained by the low temperature distillation of coal, by hydrogenation or by any other process (e.g. by cracking, reforming, etc.) The heading includes mixed alkylenes, called tripropylene, tetrapropylene, di-isobutylene, tri-isobutylene, etc. These are mixtures of un-sa....
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....bons of Chapter 33 or 38. Dimer-Trimer cannot be treated as a separate chemically defined organic compounds as the product is a mixture of unsaturated hydrocarbon. Thus Chapter 29 is excluded. Mixed unsaturated hydrocarbons can be classified under Chapter 33 or 38. Chemical report indicates that the product was 100% non aromatic and therefore its examination under Chapter Note 2, Chapter 27 reproduced supra becomes all the more relevant. This chapter note stipulates that such products in which the weight of non-aromatic compound is exceeding the weight of aromatic constituents shall be classifiable under Chapter Heading 27.10. This note nowhere states that it should be a mixture of aromatic and non-aromatic constituents. In the absence o....