2017 (5) TMI 1127

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..... 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 under Chapter Heading No.29029090. ii) The department ....

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....lassified 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 the appellant. Ld. AR for the Revenue reiterated the findings given by the lower authoritie....

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....ue (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 benzene and Dimethyl benzene are different organic compounds, the former being the ethyl derivati....

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....ding, 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 isomers being taken together and xylene of lower purity would fall in heading 27.07. In the instant case, the subject goods i....