2004 (7) TMI 446

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..... s dismissed and the Tribunal s findings of Dodecyl Benzene to be covered under Chapter 38 and not 27 was upheld. They also rely upon decision in case of Kamal Traders reported in 1986 (24) E.L.T. 702. 2. Before proceeding to determine the classification of an entity, it is required to first determine as to what the entity in it s entirety is. Proceeding to decide that, in this case, entity described in the Import documentation is Dodecyl Benzene (Commercial), it is found that I.I.T., Mumbai test result, as per grounds of appeal reveal it to be - Prof. M. V. Pandya Phone : 5782545 Extn. 8193 M.Sc., Ph.D. Gram : Technology, Mumbai-76 Ext. Consultant Telex : 011-72313 IITB IN Polymer Scien .....

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..... eel free to contact me. Thanking you. Yours Sincerely, Sd/- (Dr. M.V. Pandya) This test report confirms that the entity is 95.5% pure Dodecyl Benzene along with various isomers of Dodecyl Benzene. 3. (a) The entity is a mixture of Isomers of Dodecyl Benzene is not in doubt. The stipulation of the Tribunal, in the case of Kamal Traders - 1986 (24) E.L.T. 702 (Tribunal), that Dodecyl Benzene under import is always and is mixture of different Alkyl Benzene, in their case, is not applicable, as it is not supported by the test reports from IIT, Mumbai relied upon. It is a mixture of Isomers . and not a mixture of different Alkyl Benzenes. Since Isomers of an organic compound present will not lead to a necessary conclusion that the e .....

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..... implies a desired, targeted mixture or preparation deliberately effected of two or more different solitary molecule of Alkyl molecules. Benzens with Isomers, arising in and during manufacture of an organic compound manufacturer during its preparation would more appropriately be covered under Chapter 29. Chapter notes of Chapter 29 grounds for and stipulates under 1(b) that mixtures of two or more isomers of same organic compound would cover, the entity herein, under Chapter 29. The percentage purity of 95.5% would rule out the classification from Chapter 27 and place the entity under Chapter 29. Entity is an uncontestedly Benzene with side chain. It is 95%, or more pure unmixed. It would approximately fall under 2902. (c) There is force .....

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