2004 (4) TMI 507

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....espondent. [Order per : C.N.B. Nair, Member (T)]. - The dispute is about classification of Phenyal Xylyl Ethane (Nisseki Condensor Oil-S). The Deputy Commissioner under his Order-in-Original dated 31-1-97 held that the correct classification would be under Customs Tariff Heading 3824.90. In appeal, Commissioner of Customs (Appeals) (No. 481/99 MCH) reversed the classification and accepted the r....

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....isomers of the same organic compound (whether or not containing impurities), except mixtures of acyclic hydrocarbon isomers (other than stereoisomers), whether or not saturated (Chapter 27); 5. The Dy. Chief Chemist had reported as under :- 1. Technical Opinion No. 78, dated 27-11-96 :- (CONDENSOR OIL S (PXE OIL) IT IS SEEN FROM THE WRITE UP SUBMITTED BY THE PARTY FROM THE SUPPLIER M....

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....of the goods specified in Chapter Note l(b), which reads as follows : "Mixtures of two or more isomers of the same organic compound (whether or not containing impurities), except mixtures of acyclic hydrocarbon isomers (other than stereo isomers), whether or not saturated (Chapter 27)". 2. The Commissioner (Appeals) failed to notice that the goods are cyclic hydrocarbons and not acyclic hyd....