2017 (5) TMI 1127

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....entative ORDER Per: Ashok K Arya 1. M/s Jay Polychem India Ltd. is in appeal against OIA No.141-2008-KDL-CUS-COMMR-A-AHD dated 16/05/2008, whereunder the classification of the goods namely Mixed Xylene has been confirmed under Customs Tariff Heading No. 2704. 2. The brief facts are that: i) The appellant imported Mixed Xylene and requested classification of the said goods unde....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ated that percentage of Xylene is only 40.60%; therefore, item is to be classified under CTH 2704 as per test report of laboratory. v) Importer appellant went in appeal before Commissioner (Appeals), who sustained the OIO passed by the Assistant Commissioner classifying the goods in CTH 2704. vi) Hence, the appellant is now in appeal before the Tribunal. 3. None present for th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sed by the assessee (2902.44) reads "Mixed xylene isomers", whereas the one canvassed by the Revenue (2707.30) reads "Xylole". Admittedly, the goods in question is a mixture of three Xylene isomers and Ethyl benzene, the xylene content being only 82.4%. The assessee has claimed that Ethyl benzene and Dimethyl benzene (xylene) are the same organic compound, which is unacceptable to Chemistry. Ethyl....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ne and p-xylene. Xylene is a clear, inflammable liquid found in light coal tar oil. To fall in this heading, xylene must contain 95% or more by weight of xylene isomers, all isomers being taken together. Xylene of lower purity is excluded (heading 27.07)" According to the above Note, to fall in Heading 29.02, xylene must contain 95% or more by weight of xylene isomers, all isomer....