2003 (7) TMI 341

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....is the classification of "linear alpha olefin C-14" imported by the assessee. The assessee claimed classification of the goods in Heading 29.01 which is for "Unsaturated Acryclic Hydrocarbon." By notice issued, the department proposed classification of the goods in Heading 27.10 as which covers petroleum oils and oils obtained from bituminous mineral. The department referred a sample of the product to the Indian Institute of Technology, Mumbai (IIT) for testing the product. In its report dated 15-9-1998 the IIT reported that the sample tested by it consists by weight as follows : "Percentage by weight of C-14 olefin in the sample - 90% Percentage by weight of other impurities - 03% Percentage by weight of unsaturated acrylic compou....

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....goods under reference from Chapter 29 by virtue of Chapter Notes 2(b) of Chapter 29 of Customs Tariff Act, 1975." 3. In the meantime, however, notice has been issued to the importer that the product was a mixture of hydrocarbon and merit classification in Heading 27.10. Confiscation was also proposed in the notice. 4. In the order passed by the Deputy Commissioner confirmed the proposal in the notice. 5. The importer, appealed this order to the Commissioner (Appeals). The Commissioner (Appeals) relied upon in the appeal the finding of the IIT that the product was a separate chemically defined compound and hence, classified in Heading 29.01. The Commissioner (Appeals) was of the view that the report by the IIT was not....

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....which is relevant for classification of the impugned goods." The question as to whether the product is a mixture or a chemically defined compound assumes significance in the light of the provisions of Note 1(a) to Chapter 29 and 1(a) to Chapter 27 Note 1(a) to Chapter 27 excludes from classification in that chapter separate chemically defined organic compounds other than those specified therein. The corresponding Note 1(a) to Chapter 29 specifies that except whether the text otherwise requires, the headings of the chapter apply only to separate chemically defined organic compounds whether or not containing impurities. The Explanatory Notes to the Harmonised System of Nomenclature at page 342 (Chapter 29) defines a separate chemically define....