2005 (12) TMI 334

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.... Appellant. Smt. R. Bhagya Devi, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - The dispute in this case relates to classification of "Mixed xylene (solvent grade)" which was imported by the appellants in October 1995. Clearance of the goods was claimed under SH. 2902.44 of the CTA Schedule and the relevant Bills of Entry were assessed accordingly. The assessments were ....

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....mpound" within the meaning of this expression occurring under Note 1 (b) to Chapter 29 of the CTA Schedule. It is argued that the above mixture would fit well in the definition of "Mixed xylene isomers" falling under SH 2902.44. Ld. counsel has also referred to the Tribunal's order in Shalimar Paints Ltd. v. CCE, 1997 (95) E.L.T. 555 (T), and particularly to the description of goods at Sl. No. 9 o....

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....ral Excise Tariff Act Schedule and the claim of the party for classification under Chapter 29 was rejected. 4. Ld. SDR has also placed on record the relevant HSN Note under "AROMATIC HYDROCARBONS". 5. We have carefully considered the submissions. The tariff entry canvassed by the assessee (2902.44) reads "Mixed xylene isomers", whereas the one canvassed by the Revenue (2707.30) rea....

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....ing HSN Note (relied on by Id. SDR) would clinch the classification issue under consideration : "Xylene (dimethyl benzene) (C6,H4,(CH3;)2). A benzene derivative in which two atoms of hydrogen have been replaced by two methyl groups. There are three isomers : o-xylene, m-xylene and p-xylene. Xylene is a clear, inflammable liquid found in light coal tar oil. To fall in this heading, xylene mus....