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TMI Blog1999 (9) TMI 271X X X X Extracts X X X X X X X X Extracts X X X X ..... ermined by the Assistant Commissioner. Hence this appeal. 2. Chapter 29 of the Tariff is for organic chemicals. Heading 29.01 if for acyclic hydrocarbons. Sub-heading 10 of this heading is for saturated acyclic hydrocarbon. The remaining heading is for unsaturated acyclic hydrocarbons. Sub-heading 29 claimed by the appellant is for those unsaturated hydrocarbons other than those in sub-headings 21, 22, 23 and 24. Chapter 27, in which the department has classified the goods, covers mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes. Heading 2710.00 is for petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations. 3. The Assistant Commissioner has said, in his order, that the product will not be classifiable under Chapter 29 for the following reasons : Note 1 (b) to Chapter 29, excludes from the scope of that chapter, mixtures of acyclic hydrocarbon isomers (other than stereo-isomers) whether or not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecular weight, but differing in respect to the arrangement or configuration of the atoms. Butanol (C4H9OH or C4H10) and ethyl ether (C2H5OC2H5 or C4H10O) have the same empirical formulas but are entirely different kinds of substances; normal butanol (CH3CH2CH2CH2OH) and isobutanol ([CH3]2CHCH2OH) are the same kinds of substances, differing chiefly in the shape of the molecules; sec-butanol (CH3CH2OCH2CH3) exists in two forms, one a mirror image of the other (enantiomer)." The product that we are concerned falls in a group of chemical compound known as olefins. The dictionary defines olefin at page 819 : "A class of unsaturated aliphatic hydrocarbons having one or more double bonds, obtained by cracking naphtha or other petroleum fractions at high temperatures (1500-1700F). Those containing one double bond are called alkenes, and those with two are called alkadienes, or diolefins. They are names after the corresponding paraffins by adding-ene or -ylene to the stem. Olefins are particularly reactive because the double bond is on the first carbon. Examples are 1-octene and 1-octadecene, which are used as the starting point for medium-biodegradable surfactants. Other olefins (ethylen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sufficient to exclude its classification in Chapter 29, pentenes, hexenes, heptenes, octenes of which are unsaturated acyclic hydrocarbons, which contain isomers, would not be classifiable under Chapter 29. But these are specified as classifiable in Chapter 29. Professor V.V.R. Subramanian of the Bombay University, Department of Chemical Technology has affirmed these isomers in question to be impurities, relying for this purpose on a book "Alfa Olefin Application Handbook". The supplier of the goods in his letter to the appellant has certified the goods to be "pure cut i.e. C14 tetradecene. The US Customs classifies the goods under Heading 2901.29. 9. The departmental representative counters by saying that the specifications of the product are C14 95% (min) C12 3% (max) C16 3% (max). Thus C14 olefin can be 94%, the rest being isomers, linear or terminals of C12 and C16. Ethyl Corporation, the supplier, has also confirmed this view indicating in its test report the presence of C16 and C12 isomers to the extent of 7.3% to 7.7% in its tank from which the goods were supplied. What is imported is therefore heterogeneous association of various isomeric compounds. Professor Subrama ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es in terms of general explanatory note in the HSN to Chapter 29. C12 and C16 isomers are byproducts and are not, in all cases, regarded as impurities. They do not fall within the definition of impurities in the note. In any event, mixtures of acyclic hydrocarbon isomers (other stereo-isomers), whether pure or impure, would be classifiable under Chapter 27. 11. The contention that commercial understanding of what is pure or not pure is not acceptable, since the classification of the product is regulated according to the Explanatory notes not by the commercial parlance but by the scientific and technical details. Impurities are also defined in the chemical science. The rule that words should be construed in a popular sence cannot therefore be applied. Bombay High Court judgment in Chemical and Fibres India Ltd. v. Union of India & Others - 1982 (10) E.L.T. 917 is cited. 12. As we have observed earlier, the Commissioner (Appeals) has ruled on the classification of the product under Chapter 29 only on his finding that the goods are mixtures of isomers. He has not accepted the reason given by the Assistant Commissioner for excluding Chapter 29, that the goods in addition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m Ltd. v. C.C.E. - 1997 (91) E.L.T. 165. The contention of the appellant is that these isomers which are isomers in small quantities are in the nature of impurities the presence of which is permitted by chapter notes. Note 1(a) makes the headings of the chapter apply except where the context is otherwise required to separate chemically defined organic compound, whether or not containing impurities. Note 1(b)(2) refers to mixtures of two or more isomers of the same organic compound (whether or not containing impurities) except mixtures of acyclic hydrocarbon (other stereo-isomers whether or not saturated) as falling under the chapter. Reading these two together, it will be clear that it is not only separate chemically defined organic compound which are classifiable under Chapter 29. Mixtures of two or more isomers of the same organic compounds may not, as we have seen, be separate chemically defined organic compound. Such mixtures also would be classifiable under this chapter. In fact Notes (c) to (h) of the chapter indicate various products which are clearly not separate chemically defined organic compound which are classifiable under Chapter 29. Examples are separate chemically de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontain impurities, mixtures of isomers of the same organic compound (emphasis ours). Isomers of the same compound obviously cannot each be a different compound. A substance consisting solely of one isomer of a compound will be referred to as that compound. Thus tetradecene composed entirely of branched olefin isomers and tetradecene composed solely of linear olefin isomers are both the same compound tetradecene. Each isomers is therefore a chemical compound. It therefore cannot be an impurity in that compound. To cite an example, in tetradecene consisting of 95% alpha olefin and 6% beta olefin, beta olefins are not impurities. The contention that these isomers to the extent of 10% are impurities therefore cannot be accepted. 16. It is not possible to agree that holding mixtures of acyclic hydrocarbon isomers not to be excluded from Chapter 29 will result in various items of unsaturated acyclic hydrocarbon of Chapter 29 being excluded from that chapter. The Advocate for the appellant emphasises that the Explanatory Notes refer to pentenes, hexenes, heptenes and octenes being included in the chapter. The argument is that since these compounds are referred to in the plura ..... X X X X Extracts X X X X X X X X Extracts X X X X
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