9911796707
TMI Blog2004 (4) TMI 507X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent. [Order per : C.N.B. Nair, Member (T)]. - The dispute is about classification of Phenyal Xylyl Ethane (Nisseki Condensor Oil-S). The Deputy Commissioner under his Order-in-Original dated 31-1-97 held that the correct classification would be under Customs Tariff Heading 3824.90. In appeal, Commissioner of Customs (Appeals) (No. 481/99 MCH) reversed the classification and accepted the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isomers of the same organic compound (whether or not containing impurities), except mixtures of acyclic hydrocarbon isomers (other than stereoisomers), whether or not saturated (Chapter 27); 5. The Dy. Chief Chemist had reported as under :- 1. Technical Opinion No. 78, dated 27-11-96 :- (CONDENSOR OIL S (PXE OIL) IT IS SEEN FROM THE WRITE UP SUBMITTED BY THE PARTY FROM THE SUPPLIER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the goods specified in Chapter Note l(b), which reads as follows : "Mixtures of two or more isomers of the same organic compound (whether or not containing impurities), except mixtures of acyclic hydrocarbon isomers (other than stereo isomers), whether or not saturated (Chapter 27)". 2. The Commissioner (Appeals) failed to notice that the goods are cyclic hydrocarbons and not acyclic hy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts composition is C16H18. Heading 2902 is specific to "cyclic hydrocarbon". The Commissioner was therefore, right in treating the item as classifiable under Heading 2902, being "cyclic hydrocarbon". The Commissioner has also noted in his order that the assessee had submitted that there was an earlier order-in-appeal No. 742/97-MCH, dated 30-12-1997 in support of classification under Heading 2902. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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