2010 (9) TMI 500

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... st report which is in respect of the product in question, specifically mentioned that the product contained silicone polymer in primary form - Tribunal in the earlier decisions relied upon by the Revenue held that the mould release compound preparation is classifiable under Chapter 39 of Tariff - The product is classifiable under Chapter 39 of the Central Excise Tariff. Regarding penalty - the i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... apter 34 of the Tariff. 2. The samples of the product in question were sent for chemical examination twice and as per the second test report of the Chemical Examiner, the product in question consisted of silicone polymer in primary form. The copy of the test report is at page 23 of the paper book. The contention of the appellant is that as the product in question consists of silicon oil and othe .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ts are classified under Chapter 39 of the Tariff. 4. We find that in the present case the test report which is in respect of the product in question, specifically mentioned that the product contained silicone polymer in primary form. Further, we find that the Tribunal in the earlier decisions relied upon by the Revenue held that the mould release compound preparation is classifiable under Chapte .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X