2003 (1) TMI 149

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..... (Appeals) whereby it is held that silicon oil spray imported by the appellant is classifiable under Heading 39.10 of Customs Tariff. 2. Heard both sides. The appellant claimed the classification of silicon oil under Heading 34-3-99 of the Customs Tariff on the ground that it is used by them as a mould releasing preparation and appellant relied upon the decision of the Tribunal in the case of J.K .....

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..... r 39 of the Customs Tariff specifically covers the silicon in primary form. And Chapter Note VI of Chapter 39 of Customs Tariff provides that the primary form includes liquid and pastes, including dispersions (emulsions and suspensions) solution. We find that HSN Explanatory Notes at page 596 of Volume 2 of Second edition 1996 also supports the case of the Revenue. 5. The ratio of the decision r .....

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