Per Gowri Shankar :

Appeal taken up for disposal with consent after waiving deposit.

2. The question for consideration in this appeal is the classification of linear alpha olefin C-14 imported by the appellant. The appellant claimed classification of the goods under heading 29.01 which covers unsaturated acyclic hydrocarbons. By notice issued to the appellant, the department proposed classification of the goods under heading 27.10 as petroleum oils and oils obtained from bituminous minerals. The Asst. Commissioner confirmed the proposal in the notice. He did not accept the contention raised before him by the importer that the report dated 14.11.98 of the test by the Indian Institute of Technology (IIT for short), Mumbai containing the result of the test carried out by it was in its favour. He relied on an opinion of the Dy. Chief chemist which stated that the test carried out by the IIT did not indicate the nature of the isomers, the presence of which may make a difference to the classification. He confirmed the classification proposed in the notice.

3. The importer appealed this order. The Commissioner (Appeals) found that the test report of the IIT which stated that I-tetradece