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2011 (7) TMI 279 - AT - CustomsImport of consignments of N-Hexane (Exxsol Hexane) - Classification - Assessment was made provisional pending the chemical test reports of the samples - The sample is a mixture of saturated Hydro carbons in the form of clear colorless liquid flashing below 25 degree centigrade and having boiling range 66 Centigrade to 69 Centigrade - Revenue entertained a view that since the flash point of the imported goods was below 25 degree centigrade and the distillation range was between 60 to 70 degree centigrade, the imported material was not a pure compound but an admixture of various hydrocarbons classifiable under Chapter 27 - Held that:- Note that for classifying the product under Chapter 27, the criteria of not only the flash point is required to be matched but the fact that the product is suitable for use as for spark ignition engine is also to be established - The Revenue has nowhere advanced any argument or evidence to show that the product is suitable for use as fuel either by itself or in admixture - the goods imported by them are used as solvents and there is no material evidence placed to allege that the same are used as spark ignition engine - In the absence of the same, the Revenue's contention that the product is falling under Chapter 27, cannot be upheld - Decided in favour of assessee.
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