Benzene, toluene and xylene - Classification of

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....e to the Central Excise Tariff Act, 1985, for purposes of levy of duty. 2. The matter has since been examined by the Board. It has been observed that in the Customs Tariff which is based on the Harmonized System, benzene, toluene and xylenes falling under heading No. 27.07 and 29.02 are clearly distinguishable based on their purity. Heading No. 27.07 excludes separate chemically defined compounds....

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.... isomers being taken together) to fall under Heading No. 29.02, Heading No. 27.07. 4. It has been viewed that in the Central Excise Tariff the Heading No. 27.07 exactly corresponds to the Heading No. 27.07 of Customs Tariff. Similarly, Heading No. 29.01 corresponds to the sub-chapter 1 of Chapter 29 of Customs Tariff in which the hydrocarbons are classified. Thus the scope of both the headings in....