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Issues: Classification of imported goods - Linear alpha olefin C-14.
Analysis: 1. The appeal concerns the classification of "linear alpha olefin C-14" imported by the assessee. The department proposed classification in Heading 27.10 as petroleum oils, while the assessee claimed classification in Heading 29.01 for "Unsaturated Acrylic Hydrocarbon." 2. The Indian Institute of Technology (IIT) report indicated that the sample tested was a single chemical with 97% purity, primarily consisting of C-14 olefin. The Deputy Chief Chemist raised concerns about the presence of isomers in C-14 olefin, suggesting exclusion from Chapter 29 based on purity levels. 3. Despite the IIT's clarification that the product was a chemically defined compound, the department issued a notice proposing classification in Heading 27.10 as a mixture of hydrocarbon, leading to confiscation. 4. The Deputy Commissioner upheld the proposal, prompting the importer to appeal to the Commissioner (Appeals) who remanded the matter for further testing and determination, emphasizing the need to ascertain whether the constituents could be considered a mixture. 5. The Tribunal intervened, directing the Commissioner (Appeals) to decide based on the IIT report's clarity regarding the presence of C-14 alpha olefin in the sample tested, not just 97% of the consignment. 6. The Commissioner (Appeals) ultimately classified the goods in Heading 27.10, citing the Deputy Chief Chemist's report as binding and highlighting the absence of testing for isomers in the product, crucial for classification. 7. The classification hinges on whether the product is a mixture or a chemically defined compound, as per Chapter Notes excluding mixtures from Chapter 29 and specifying criteria for separate chemically defined compounds. 8. The IIT report confirmed the product as a chemically defined compound primarily comprising linear alpha olefin C-14, ruling out the need to test for isomers in a chemically defined compound, thus correctly classifying the goods under Heading 29.10. 9. Consequently, the appeal was allowed, and the Commissioner (Appeals) order was set aside, affirming the correct classification of the imported goods under Heading 29.10 as per the IIT report's findings.
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