Abbalide. - See under CHAPTER 33.

Coal tar distilled phenol (hydrated) containing 90.05% (by weight) of purity of phenol is classifiable under sub-heading 2907.11 of Customs Tariff Act, 1975 as pure phenol and not under sub-heading 2707.60 ibid. - Shubham Dyes & Chemicals v. Collector - 1999 (106) E.L.T. 215 (Tribunal) and Sonkamal Enterprises v. Collector - 1999 (113) E.L.T. 649 (Tribunal).

Dilauroyl Peroxide is classified under sub-heading 2909.60 of Customs Tariff and eligible for exemption under Notification No. 32/94-Cus. - In Re : DCW Limited - 1997 (89) E.L.T. 245 (Commr. Appl.).

Dilauroyl Peroxide is classified under sub-heading 2909.90 of the Customs Tariff and not under Heading 38.15 ibid, expressly covered by the Notification No. 32/94-Cus. as amended by Notification No. 142/94-Cus. even though the tariff heading of impugned goods wrongly stated in the said notifications as Heading 38.15 ibid. - In Re : Chemplast Sanmar Ltd. - 1997 (91) E.L.T. 490 (Commr. Appl.).

Ethylene Glycol Monoethyl Ether being an Ether derivative of Ehtylene Glycol is covered by more specific entries 53E and 38 of the Notification Nos. 136/86-Cus., and 39/90-Cus., respectively and not by entries 66A and 8 ibid which merely refers to Ethyl Glycol. - Liberty Oil Mills Ltd. v. Collector - 1994 (73) E.L.T. 644 (Tribunal).

Fungicides in diluted forms are classifiable under Heading 29.42 of the Customs Tariff, and under Heading 38.08 of the Excise Tariff for levy of countervailing duty. - Kisan Chemicals v. Collector - 1996 (86) E.L.T. 543 (Tribunal).

Isocynates - Desmoudur T-80 classifiable under sub-heading 2929.10 and not 3909.50 Customs Tariff Act, 1975 - Section Note 3 to Section VI not applicable - Board's circular No. 2/89-CX. 3(F. No. 93/22/88-CX.3). - Poly Foam Industries v. Collector of Customs - 1990 (47) E.L.T. 427 (Tribunal) and Voltas Ltd. v. Collector - 1991 (52) E.L.T. 48 (Tribunal).

Perfumery - Abbalide. - See under CHAPTER 33.

Phenol USP grade having prophylactic/therapeutic value used predominantly as a drug classifiable under the sub-heading 2907.11 and eligible for benefit of Notification 77/86-Cus. - Shrikrishma Fine Chemical & Pharmaceuticals v. Collector of Customs - 1990 (46) E.L.T. 594 (Tribunal).

Tetramethyl Tetraphenyl trisiloxane (Silicon oil) is diffusion pump fluid used in diffusion pump to produce high vacuum in television/cathode ray tube and is a separate chemically defined organic compound classifiable under sub-heading 2931.00 Customs Tariff Act, 1975. - Prakash Pipes & Industries v. Collector - 1992 (62) E.L.T. 580 (Tribunal).

'3-Dimethylamine 1-chloro propane Hcl' to which aqueous solution of Hcl is added merely for stabilisation is the same as '3 dimethylamine 1-chloropropane' eligible for benefit of Notification No. 179/86-Cus. - Note 1(f) of Chapter 29 Customs Tariff Act, 1975. - Rhone Poulenc (India) Ltd. v. Collector - 1992 (60) E.L.T. 259 (Tribunal).