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TMI Blog1986 (1) TMI 229X X X X Extracts X X X X X X X X Extracts X X X X ..... weight of the non-aromatic constituents was more than the weight of the aromatic constituents. In order to be assessable under heading 27.10F, the weight of the non-aromatic constituents in the imported product should be more than the aromatic constituents in the product and in this case he found that the criterion had been fulfilled. He further said that there was no doubt that the dodecylbenzene was composed predominantly of aliphatic mineral hydrocarbon of acetylene group (alkyl). He accordingly ordered assessment of the goods under heading 27.10(1). 3. In the appeal the department strongly disputes these findings saying that the Collector (Appeals) had erred and that his decision did not appear to be correct in law and on facts. Aromatic constituents means goods with a benzene ring C2H5, while non-aromatics means products which do not have benzene rings. The dodecylbenzene has the chemical formula of C12H25C6H5 and thus clearly contains a benzene ring and. therefore, must be an aromatic chemical. There was no other constituent mixed in the dodecylbenzene without having a benzene ring and, therefore, there was no non-aromatic content. Therefore, the condition of note 3 to Chap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is was nothing but an oil, a non-aromatic substance, which would be more appropriately classified under Chapter 27. It is not a chemical to be assessed under Chapter 38 as desired by the department, but it is a product of distillation of petroleum. Since the non-aromatics exceed the aromatics in weight, note 3 under Chapter 27 would require assessment under heading 27. 10. 10. The learned counsel for the department Mr. Sundar Rajan reiterated all that has been stated in the appeal filed on behalf of the Customs House and stated that the Appellate Collector was wrong to consider that dodecylbenzene, which is clearly an aromatic chemical, falls under beading 27 which is an item only for mineral fuel, mineral oils and products of their distillation. He presented a number of letters and notes by his letter dated 9-12-1985, as additional evidence. These were accepted. 11. Note 3 in Chapter 27 is the note that has created this dispute. It runs : References in Heading No. 27.10 to petroleum oils and oils obtained from bituminous minerals are to be taken to include also similar oils, as well as those consisting of mixed unsaturated hydro-carbons, obtained by any process, provided th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Each hydrogen atom is 0.108 nm from the carbon atom to which it is bonded. 14. Dodecylbenzene, on the other hand, has a flash point of 285 F, though it is combustible. (Cotton is combustible). 15. The reason in the Appellate Collector s order is that he held that the alkylated or alkylbenzene contained more non-aromatic constituents than aromatic constituents. Present day detergent alkyls are usually made by the alkylation of benzene with olefins, usually ethylene. The alkylation of benzene with higher molecular weight olefins or alkyl chloride in the 10 to 18 carbon range gives a product called detergent alkylate which is subsequently sulfonated and converted to a detergent. Benzene is the only aromatic alkylated at the present time to produce detergent alkylate. 16. Present requirements as to biodegradability require linear or straight chain alkyl groups. Older alkylation processes employed olefins which were branched propylene tetrameter fraction. Branched olefins have been largely replaced as feed stock by linear olefins, oc olefins (ethylene oligomers), or straight chain alkyl halides. At this point it will be instructive to enquire into the nature of ethylene. 17. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iesel oil with flash point of over 25 C on so on and, of course, lubricating oils and lubricating greases. These goods belong to the oil family being used in utilities connected with or which demand oils. They are all the results of distillation of petroleum and other bituminous minerals. They are products that are consumed as fuels or as lubricating agents and similar applications. On the other hand, Chapter 38 of the Indian tariff is a Chapter with the head Miscellaneous Chemical Products. This Chapter does not cover, amongst other things, separate chemically defined elements or compounds. Dodecylbenzene is not a separate chemically defined compound, because it is not a single chemical compound of known structure and contains other substances (alkyl groups) added deliberately during its manufacture (alkylation of benzene to add the alkyl groups). The side chains, according to HAWLEY S CONDENSED CHEMICAL DICTIONARY average 12 carbon atoms. This is evident that its structure is not a fixed one which is required for a single chemical compound of known structure. The McGRAW-HILL DICTIONARY OF SCIENTIFIC AND TECHNICAL TERMS also suggests that dodecyl-benzenes have side chains averagin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mercial blend of benzene, with side chains averaging twelve carbon atoms, will obviously have to be excluded from Chapter 29. 27. The scope of headings 27.07 and 27.10 of Chapter 27 has been explained in paras 19 and 21 of my learned brother s order. It is also explained therein why dodecylbenzene cannot be considered as coming within the scope of these headings. 28. In the Explanatory Notes to the C.C.C.N. at page 558 under heading No. 38.19, the following appears :- Mixed alkylbenzenes and mixed alkylnaphthalenes obtained by alkylation of benzene and naphthalene. They have fairly long side chains and are not of the kind mentioned in Note 2 to Chapter 27. Mixed alkylbenzenes are used, inter alia, as solvents, and in the manufacture of surface-active agents, lubricants and insulating oils. The description of mixed alkylbenzenes corresponds to that of dodecylbenzene as found in the condensed-Chemical Dictionary (para 25 above). The view of the C.C.C. is made further clear by the Alphabetical Index, where dodecylbenzenes are specifically shown as falling within heading No. 38.19. 29. It is well known that since the Customs Tariff is based on the C.C.C.N., the Explanator ..... X X X X Extracts X X X X X X X X Extracts X X X X
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