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TMI Blog1996 (7) TMI 219X X X X Extracts X X X X X X X X Extracts X X X X ..... leged by the Department that silicon spray was not declared in the declaration filed under Rule 57G and that it was not an input as provided under Rule 57A of the Central Excise Rules. The Lower Authorities therefore, denied them the Modvat credit on this item. 3. Shri Jogdeep K. Sablok, Vice President of the appellants firm submitted that silicon spray is a surface active agent; that it was classifiable under Tariff Heading 3403.00; that surface active agent classifiable under 3403.00 was declared in their declaration filed under Rule 57G on 11-8-1992. The appellants also submitted that in terms of the technical literature produced by them it was very clear that silicon spray is used for production of synthetic filament yarn. It was als ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se preparation - silicon spray - 3403.00 and that in their declaration against Item 5 under column input, the declaration reads 5. surface active agent - 3403.00". I find that surface active agent is a generic term whereas silicon spray is a specific term. Silicon spray, according to the technical literature and the opinion of the experts submitted by the appellants before the lower authorities clearly brings out that silicon spray is a surface active agent and since the classification also was correctly given I hold that silicon spray is one of the surface active agent and therefore, the declaration declared against serial No. 5 under inputs filed under Rule 57G covered silicon spray and therefore, the allegation of misdeclaration is set ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mould which provides lubrication and results in the automatic release of the moulded component from the cavity and contributes to better productivity. It has also been pointed out that spraying of silicon along with freon gas facilitates the release of the component from the mould surface due to evaporation of freon and lubrication provided by silicon. 8. Having regard to the scientific and technical meaning of the term `appliance which was referred to in the Tribunal s decision in the case of Collector of Central Excise v. Weldeker Laminates (supra) and even on the basis of the common understanding of the term appliance , I am of the view that `silicon spray which is in the nature of a chemical cannot be deemed as an `appliance or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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