2004 (7) TMI 446 - AT - Customs

Summary

Issues: Classification of Dodecyl Benzene (Commercial) under Tariff Heading 2902 vs. Heading 3817.

Analysis:
1. Entity Determination: The case involves the classification of Dodecyl Benzene (Commercial) under Tariff Heading 2902 or Heading 3817. The Revenue appeals against the Commissioner (Appeals) decision, citing previous judgments. The Tribunal upholds that Dodecyl Benzene falls under Chapter 38 based on previous rulings.

2. Test Results: The Import documentation describes the entity as Dodecyl Benzene (Commercial). The test report from I.I.T., Mumbai confirms that the entity is 95.5% pure Dodecyl Benzene along with various isomers. The report clarifies the physical properties and composition of the entity.

3. Classification Analysis:
- (a) The entity is confirmed to be a mixture of Isomers of Dodecyl Benzene, not different Alkyl Benzenes. The understanding of 'Isomer' in Organic Chemistry is crucial in distinguishing the composition.
- (b) Examination of the HSN notes under different headings reveals the exclusion of mixtures of isomers of Alkyl Benzenes from certain classifications. The exclusion clause stipulations are deemed essential in determining the appropriate classification.
- (c) Previous decisions cited by Revenue are deemed inapplicable due to changes in the Tariff and exclusion clauses. The correct analysis by the Commissioner (Appeals) is upheld based on the exclusion clause considerations.

4. Conclusion: The Tribunal confirms the classification of the entity under Heading 29.02, dismissing the Revenue's appeal. The decision is based on the purity of the entity and the exclusion clauses specified in the Tariff headings. The order of the Commissioner (Appeals) is upheld as it was arrived at through a correct analysis of the classification issue.