2004 (4) TMI 507

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.... Partner, for the Respondent. [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 classificat....

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....;                        .........                       ......... (b) Mixtures of two or more isomers of the same organic compound (whether or not containing impuriti....

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....                        Sd/- Dr. Khadim Hussain, Dy. Chief Chemist 6. The grounds taken in the present appeal are the following :- "The Order-in-Appeal passed by the Commissioner (Appeals) is not legal and proper for the following reasons : 1. The 4 constituents of ....

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.... is clear from the Note 1(b) reproduced earlier that heading covers mixtures of organic compound "except mixtures of acyclic hydrocarbon isomers". It is clear from the technical opinion of the Chief Chemist that the item is cyclic hydrocarbon. The note does not exclude cyclic hydrocarbons from Heading 2902. Only "mixtures of acyclic hydrocarbon" are excluded. Therefore, the present appeal is not r....