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TMI Blog2017 (5) TMI 1127X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 - In the instant case, the subject goods is a mixture containing less than 95% by weight of xylene isomers and hence would be appropriately classifiable under Heading 27.07 (SH 2707.30-Xylole) - appeal dismissed - decided against appellant. - C/367/2008 - A/10997/2017 - Dated:- 19-5-2017 - Dr. D. M. Misra, Member (Judicial) And Mr. Ashok K Arya, Member (Technical) For Appellant : None ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e being of lower purity is excluded from CTH 2909 and fall under Chapter 2707 attracting customs duty @10%. iii) Importer did not agree with the classification of Mixed Xylene under CTH 27073000 and requested to assess Bill of entry under CTH 29024400 provisionally. iv) The department thereafter gave personal hearing to the importer appellant and vide order-in-original dated 03.08.2007 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he facts on record and the submissions of the Revenue as well as the appellant given in the appeal memo, we find that the matter is covered by the Tribunal's decision in the case of Addisons Paints Chemicals Ltd. Vs. Commissioner of Central Excise, Ahmedabad - 2006 (196) ELT 231 (Tri.-Chennai). The Tribunal in the said case observes as under:- 5. We have carefully considered the su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ered as a mixture of two or more isomers of the same organic compound . It docs not attract Note 1 (b) to Chapter 29. On the other hand, the following HSN Note (relied on by Id. SDR) would clinch the classification issue under consideration : Xylene (dimethyl benzene) (C 6 , H 4 , (CH 3 ;) 2 ). A benzene derivative in which two atoms of hydrogen have been replaced by two methyl grou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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