2003 (1) TMI 149 - AT - Customs

Summary

The appellant appealed the classification of silicon oil under Heading 39.10 of Customs Tariff, claiming it should be under Heading 34-3-99. The Revenue argued that silicon oil is covered under Heading 39-10-00 and Chapter Note VI of Chapter 39. The Tribunal rejected the appeal, stating that silicon oil falls under Chapter 39 of the Customs Tariff and upheld the impugned Order.