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Issues Involved:
1. Classification of C-14 alpha olefins (1 tetradecene) under the Customs Tariff. 2. Applicability of Chapter 29 versus Chapter 27 for the classification. 3. Consideration of isomers and impurities in determining the classification. Detailed Analysis: 1. Classification of C-14 alpha olefins (1 tetradecene) under the Customs Tariff: The primary issue in this appeal is the classification of the product C-14 alpha olefins, also known as 1 tetradecene, under the Customs Tariff. The appellant claimed classification under Heading 2901.29, while the Customs House proposed classification under Heading 2910.00. The Assistant Commissioner and the Commissioner (Appeals) both determined that the goods were more appropriately classifiable under Heading 2910.00, leading to this appeal. 2. Applicability of Chapter 29 versus Chapter 27 for the classification: Chapter 29 of the Tariff deals with organic chemicals, specifically acyclic hydrocarbons under Heading 29.01. The appellant argued for classification under this chapter, specifically under sub-heading 29.01.29, which covers unsaturated hydrocarbons other than those specified in sub-headings 21, 22, 23, and 24. Conversely, the department classified the goods under Chapter 27, which covers mineral fuels, mineral oils, and products of their distillation. Heading 2710.00 includes petroleum oils and oils obtained from bituminous minerals, which are mixtures containing 70% or more of these oils. The Assistant Commissioner excluded the classification under Chapter 29 based on Note 1(b) to Chapter 29, which excludes mixtures of acyclic hydrocarbon isomers (other than stereo-isomers). Note 2 to Chapter 27 includes such mixtures under Heading 27.10, provided the weight of non-aromatic constituents exceeds that of aromatic constituents. The imported goods, consisting of mixtures of C12, C14, and C16 hydrocarbons, were thus classified under Heading 2710.00. 3. Consideration of isomers and impurities in determining the classification: The Commissioner (Appeals) disagreed with the Assistant Commissioner's view that C12, C14, and C16 alpha olefins are isomers of the same compound, noting they are distinct chemical compounds with different molecular formulae and weights. The imported tetradecene was found to be a mixture of C14 alpha olefin isomers, including 94% n-alpha olefins, 4% branched olefins, and 2.5% beta olefins. These isomers, as defined by the Concise Oxford Dictionary, are compounds with the same molecular formula but different atom arrangements and properties. Therefore, the presence of these isomers excludes the product from Chapter 29 under Note 1(b). The appellant contended that the branched and beta olefins present were impurities, referencing the definition of impurities in Chapter 29 notes. They argued that the presence of isomers in small quantities should not exclude classification under Chapter 29, as seen with other unsaturated acyclic hydrocarbons like pentenes and hexenes. However, the departmental representative countered that the product specifications indicated a heterogeneous mix of C12, C14, and C16 isomers, which are not considered impurities but rather a mixture. The Tribunal agreed that the product, consisting of various isomers, is not a chemically defined compound and thus falls under Chapter 27. The classification is based on scientific and technical details, not commercial parlance, as supported by the Supreme Court's view in Union of India v. Wood Polymer and Bakelite Hylam Ltd. v. C.C.E. Conclusion: The Tribunal upheld the Commissioner (Appeals)'s decision, confirming that the product, being a mixture of unsaturated acyclic hydrocarbon isomers, is classifiable under Chapter 27. The appeal was dismissed, and the classification under Heading 2710.00 was affirmed.
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