9911796707
TMI Blog2019 (2) TMI 1236X X X X Extracts X X X X X X X X Extracts X X X X ..... es contain total of 95.85% fatty acid. Similarly the other sample consists of 12-Hydroxy Stearic Acid(by GC)=85.20%, 12-Keto Stearic Acid (by GC)=1.48%, Stearic Acid (by GC) = 10.40% and Palmitic Acid (by GC)=1.20% i.e. it contains of total of 98.28% of fatty acid - reliance is placed on Chapter note 1(a) which clearly holds that separately defined organic compounds are to be decided in Chapter 29 even if they contains impurities. The treatment to be given to mixtures of isomers is clarified in Chapter note 1(b). In the instant case, the mixtures is not as isomers and are different acids and not isomers. In these circumstances, the criteria for classification would be the percentage of Ricinoleic Acid and 12-Hydroxy Stearic Acid - If ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chapter heading 291 reads as follows 2915 Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyadds; their halogenated, sulphonated, nitrated or nitrosated derivatives Chapter heading 2916 reads as follows 2916 Unsaturated acyclic monocarboxylic acids, cyclic monocaiboxylic acids, their anhydrides, halides, peruxides and peroxyacid.; their halogenated, sulphonated, nitrated or nitrosated derivatives Chapter heading 3823 reads as follows 3823 Industrial monocarboxylic fatty acids; acid oils from refining industrial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iner is not a competent person to classify the product. He pointed out that prior to June 2014, the appellants were classifying the product under heading 29.15 and 29.16. However, at the time of export, the samples were tested by the Customs, and the Customs sought to change the classification to Chapter 38.23. He argued that since the purity is less than 90% fatty acid, the product is rightly classifiable under heading 38.23. 3. Ld. AR relied upon the impugned order. He argued that the specific heading has to be preferred over the general heading. He pointed out that the sub-heading 29157040 reads as follows:- 2915 70 40 --- H.C.O. Fatty acid (including 12-hydroxy stearic acid) He argued that the product being cleared by the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... apter note 1 (a) (b) of Chapter 29 reads as follows:- Except where the context otherwise requires, the headings of this Chapter apply only to: (a) separate chemically defined organic compounds, whether or not containing impurities; (b) mixtures of two or more isomers of the same organic compound (whether or not containing impurities), except mixtures of acyclic hydrocarbon isomers (other than stereoisomers), whether or not saturated; (c) to (h) . . The above analysis indicates that, for classification under Chapter heading 29, the product has to be separate chemically defined organic compound . The perusal of the test report shows that the sample consists of Ricinoleic Acid (by GC)= 85.70%, Li ..... X X X X Extracts X X X X X X X X Extracts X X X X
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