TaxTMI 
TaxTMI 
2025 (2) TMI 1308
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....mixture of linear hydro carbons and are highly refined using fractional distillation system to remove the toxic aromatic compounds obtained by distillation process at temperature ranging from 145 to 250 Deg. Celsius. The applicant is of the view that the goods are classifiable under CTH 3814 0010 which covers with organic composite solvents and thinners, not elsewhere specified or included. 2.2 The applicant mentioned that the detailed write-up of the subject goods, namely, Industrial Organic Thinner (IOT Mixture) is enclosed with the application, however, no such write-up was found enclosed with the application. Therefore, this office vide email dated 28.01.2025 sought following details from the applicant regarding the product: i. detailed write-up of the product ii. contents and composition of the mixture iii. contents by weight, of petroleum oils 2.3 In response to the above queries, the applicant vides its email dated 28.01.2025 submitted the write up of the product and Material Safety Data Sheet. 2.4 The applicant submitted that Industrial Organic Thinner is basically a complex mixture of linear hydrocarbons and aromatic structure. It is a c....
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....ic and give them stability, strength, and good grip. Basis for the production paints and varnishes is industrial thinner (synthetic paint thinner). Optimal price of industrial thinner in turn, provides a strong demand for these products. To ensure that the products in demand in the market, care must be taken as a raw material. ii. Fluids for treating and preserving wood: Antiseptic for wood - is dissolved in Industrial Thinner base, which has successfully, destroyed the microorganisms that provoke rotting and other adverse wood processes and protects it in different operating conditions. iii. Degreasing of metal structures: Industrial Thinner is used for degreasing / cleaning before painting steel structures, fittings, industrial equipment's and others. It cleans the surface of the grease, but it leaves a film which degrades the adhesive properties of the surface. iv. Using in preparation of bitumen, shale, and automotive rubber roofing mastics: A method for preparing bitumen mastic comprising mixing in mixer heated bitumen, talc, rubber adhesives based on natural rubber and industrial thinners solvent in a predetermined range of ratios. Industrial Thinne....
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....id Odor: Resin solvent Initial boiling point: 160 ℃ Dry point: 240 ℃ Aromatic Hydrocarbon: 19 % Specific Gravity: 0.785 @@ 20 °℃ Solubility: Immiscible in water Viscosity cPs: 0.48 ASTM Density g/cc: 0.785 Flash point: 45-50 ℃ Final Boiling Point: 240 ℃ Upper flammable limit in air: 0.8 % (v/v) Lower flammable limit in air: 8.0 % (v/v) Molecular weight: 140 g/mole Evaporation rate, (NBAC = 1): 0,14 2.6 Further, the applicant submitted the Certificate of Analysis of the product issued by the proposed supplier in Kuwait. The same is reproduced hereunder: SI. No Test Parameter Test Method Results Range 1 Visual Appearance Clear &Bright 2 Relative Density (SG) At 15°C ASTM D 1298 0.778 0.765-0.795 3 Density at 15℃ ASTM D 1298 0.775 - 0.780 0.765-0.795 4 ASTM Colour ASTM D 1500 L0.5 5 Kinematic Viscosity at 40°℃ ASTM D 445 1.102 cSt 6 Observed Flash Point ASTM D 93 46°C 42-46 7 Total Sulphur Cont....
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.... submitted that the chemical and physical characteristics of the products are as under: (i) >65% of C10 or higher hydro carbons and aliphatic solvent hexane and a maximum benzene content of 0.1% volume. (ii) The product has a kauri-butanol value of 29 and an initial boiling point of 145 - 174 Degree Celsius. (iii The product has a density of 0.79 g/ml. 3.3 The applicant further submitted that since the subject goods are not separately chemically separately defined compound and are essentially a mixture, which is not specifically covered by any other heading, the subject goods are classifiable under heading 3814. It was further submitted that as per Rule 3(a) of the general Rules for the Interpretation of the First schedule to the Customs Tariff Act, the heading that gives a most specific description shall be preferred to the heading providing a more general description. In the present case, the subject goods are industrial organic thinner and are specifically used in the preparation of synthetic alkyd resins, construction chemicals, heat treatment chemicals, rust preventive oil, pest control and home care insect repellent products, automotive industry,....
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....4 as indicated by the applicant at Sr. No. 13 of their CAAR-1 Forms calling upon them to furnish the relevant records with comments, if any, in respect of the said application. The Chennai II Commissionerate vides its letter F. No. CUS/APR/MISC/7228/2024-GR2 dated 14.11.2024 stated that as per the certificate of analysis enclosed with application for subject goods, the subject goods distills 90% at 213º Celsius. It was further stated that for the goods to be classified under Chapter 27, the petroleum oil content is to be more than 70% by weight, which fact is not known without subjecting the goods to chemical test. The Certificate of Analysis enclosed by M/s. Vedanga Corporation does not speak about the composition to know whether it has > 70% of weight of Petroleum oils or not. However, as it is a mixture of Industrial Organic Thinners, it may be concluded that they are not separate chemically defined compounds. CTH 3814 specifically covers Organic Thinners but has a condition about the content by weight, of Petroleum oils. Therefore, it is opined that if the goods proposed to be imported conforms to the description regarding weight by content of Petroleum Oils, the same i....
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....at the product i.e. Industrial Organic Thinner (IOT Mixture) is essentially a complex mixture of linear hydrocarbons and are highly refined using fractional distillation system to remove the toxic aromatic compounds obtained by distillation process. The applicant further submitted that the chemical and physical characteristics of the product are as under: (i) >65% of C10 or higher hydro carbons and aliphatic solvent hexane and a maximum benzene content of 0.1% volume. (ii) The product has a kauri-butanol value of 29 and an initial boiling point of 145 - 174 Degree Celsius. (iii) The product has a density of 0.79 g/ml. 7.4 Before delving into the matter at hand related to the classification of the product Industrial Organic Thinner, I find it essential to examine all the information provided by the applicant as the product under consideration is a chemical substance. On reviewing and examining the data and information provided by the applicant, I find that: i. the applicant has not provided the composition of the product but have merely stated it to be a mixture of linear hydrocarbons. ii. the applicant has not provided the information....