Classification of mixture of hydrocarbons -Fluoron-11 and Fluoron-12

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.... or under chapter heading 2903.10 as halogenated derivatives of hydrocarbons. 2. A Divisional Assistant Commissioner had passed an order in original dated 16.2.1993 classifying the product in question under sub heading No.3821.00 on the grounds that mixtures of Fluron-11 and Fluron-12 are not separate chemically defined organic compounds. The Audit objected the classification on the grounds that....

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....e headings of this chapter apply only to :- * Separate chemically defined organic compounds, whether or not containing impurities." 4. Chapter note 1(a) to Chapter 29 of HSN indicate that "separate chemically defined compounds" does not necessarily exclude mixtures of "separate chemically defined compounds". For instance, the note specifically includes "separate chemically defined compounds" ....

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.... change by mixing two gases. 6. Rule 3 (a) of the interpretative rules encourages classification under more specific description rather than a general description. From this. angle also, the subject mixture appears more appropriately classifiable under heading 2903.10, Accordingly, it is felt that the goods are classifiable under heading 2903.10 and not under sub-heading 3823.00. Audit objection....