9911796707
TMI Blog1993 (8) TMI 184X X X X Extracts X X X X X X X X Extracts X X X X ..... get a bye-product named as dimer-trimer. It has been claimed by the appellants that this product is not manufactured in India nor is sold by the appellants. The appellants use it as a thinner for fuel. 3. Appellants submitted a classification list classifying it under Chapter Heading 2901.90. This classification was provisionally approved. Finalising this provisional approval the A.C. held that dimer-trimer manufactured by M/s. Gujarat Petrosynthese Ltd. is classifiable under Heading/sub-heading 2710.99. In the Order-in-Appeal the CCE (Appeals) after discussing the relevant fact and the pleas put forth by the appellant held I therefore uphold the AC S order as correct and maintainable . Hence this appeal against the impugned order. 4. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... olatile liquid. He argued that the appellants product can be properly classified under Chapter 38 of the CET Act 1985. 5. Shri L.N. Murthy, JDR reiterated the pleas taken by the Dept. in the Order-in-Appeal and argued that in view of the detailed speaking order of the Collector (Appeals) Dimer-Trimer should be classified under Chapter Heading 2710.99. 6. We have heard the arguments and pleas of both the sides and considered. Before deciding the question of classification of Dimer-Trimer, let us examine what precisely the product is. In their grounds of appeal in para 3 thereof the appellants have stated The appellant further submits that by perusing Note No. 1 to Chapter 27, it will be kindly seen that separate chemically defined organ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fter perusing the scope of the product manufactured by the appellant and their chemical property it is necessary to examine whether explanatory notes on Harmonised System also describe the product. Note (B) at page 218 reads - Similar oils on which the weight of the non-aromatic constituents exceeds that of the aromatic constituents. They may be obtained by the low temperature distillation of coal, by hydrogenation or by any other process (e.g. by cracking, reforming, etc.) The heading includes mixed alkylenes, called tripropylene, tetrapropylene, di-isobutylene, tri-isobutylene, etc. These are mixtures of un-saturated acyclic hydrocarbons (octylenes, nonylenes, homologues and isomers thereof, etc.) and saturated acyclic hydrocarbons." ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of unsaturated hydrocarbon. Thus Chapter 29 is excluded. Mixed unsaturated hydrocarbons can be classified under Chapter 33 or 38. Chemical report indicates that the product was 100% non aromatic and therefore its examination under Chapter Note 2, Chapter 27 reproduced supra becomes all the more relevant. This chapter note stipulates that such products in which the weight of non-aromatic compound is exceeding the weight of aromatic constituents shall be classifiable under Chapter Heading 27.10. This note nowhere states that it should be a mixture of aromatic and non-aromatic constituents. In the absence of such a mention it is not essential as argued by the appellant that it should be a mixture of aromatic and non-aromatic constituents. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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