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1 - 6 of 6 (0.19 seconds)Hico Products Ltd. vs Collector Of Central Excise on 29 February, 1984
4. Arguing for the respondent Shri Sunder Rajan has stated that the test reports of the Customs House on test of the sample of the appellants say that the products are "aqueous emulsion of silicone oil". Copies of the test reports are at pages 164-179 of the appeal paper-book. He has argued that these products of the appellants are in primary form and hence following the ratio of the Tribunal's decision relied on by the learned consultant for the appellants, the same should be classified under Tariff Item 15A(1). He has argued that in the case of Hico Products Limited, Bombay v. Collector of Central Excise, Bombay, decided on 2.12.83, , this Tribunal held that silicone oil is a product of chemical synthesis and is a polymerisation product. Silicone oil would attract duty under the said item as a polymerisation product answering to the description of "silicone". Further, Explanation III provides that Item 15A(1) of Central Excise Tariff is to be taken to apply to materials in certain specified forms only and one such form is "liquid or pasty (including emulsions, dispersions and solutions)". Thus, silicone oils in emulsion form are classifiable under Item 15A(1) by virtue of Explanations II and III, below Tariff Item 15A. It was held by the Tribunal in that case that Explanation II to Item 15A only explains "condensation, polycondensation, polyaddition, polymerisation and co-polymerisation products" and silicone oil in emulsion form comes within the mischief of the Explanation III. The two Explanations together bring silicone emulsion within the mischief of Item 15A of Central Excise Tariff.
Collector Of Central Excise vs Auxichem on 1 January, 1988
In the case of M/s. Auxichem (supra), the Larger Bench of this Tribunal has held that silicone in primary form is classifiable under Item 15A(1) and the preparations containing silicone oil is not classifiable under this Tariff Item. The ingredients, and the exact properties and uses etc. of the products covered by classification lists No. 8/84 and No. 15/84 (the subject matter of appeal No. E/1160/88-C) are not available before us. From the facts of the case, we find that the products covered by show cause notice dated 2.1.85 were classified by the Assistant Collector of Central Excise under Item 68 of the Central Excise Tariff, but the Collector (Appeals), by the impugned order, has classified the same under Item 15A(1). Both silicone oil and silicone emulsions covered by classification lists No. 8/84 and 15/84 (Appeals No. E/1160/88-C), have been classified by the Assistant Collector under Tariff Item 15A(1), which has been upheld by the Collector (Appeals). In the absence of the details regarding ingredients, exact properties and uses of the products in question, we are not in a position to give our findings regarding appropriate classification of there products. We, therefore, direct the Assistant Collector of Central Excise having jurisdiction over the appellants' factories to decide the correct classification of the products involved in the show cause notice dated 2.1.85 and those involved in Appeal No. E/1160/88-C, keeping in view the Tribunal's earlier decisions and also our present order.
Ceat Tyres Of India Ltd. vs Collector Of Customs on 5 January, 1988
In the case of CEAT Tyres of India Ltd, Bombay v. Collector of Customs, Bombay, , it has been held by this Tribunal that silicone fluid falls under Tariff Heading 39.01/06 of the Customs Tariff Act, 1975 and not Heading 34.01/07.
Precise Impex (P) Ltd. vs Collector Of Customs on 4 May, 1988
In the case of Precise Impex (P) Ltd. v. Collector of Customs (supra), , the appellants imported a product called "Stabilizer OS 25". The goods were described by the foreign manufacturer as foam stabilizer. It was a water soluble polymeric complex organic compound based on silicone and it possessed surface active property. The Tribunal held that since the product was not silicone in any of their primary stages but a silicone-based complex organic compound having surface active property, the correct classification was under Heading 34.01/07(03) of the Customs Tariff Schedule for basic customs duty and Item 15AA of the CET for additional duty of customs.
Hico Products vs Collector Of Central Excise on 2 December, 1983
11. The products covered by show cause notice No. V(68)17-35/CLVC/83 dated 2.1.85 covered by appeal No. E/1373/88-C and those covered by Appeal No. E/1160/88-C are silicone oil and silicone emulsions. So far as silicone oil is concerned, it has been held by this Tribunal in the case at M/s. Hico Products, Bombay v. Collector of Central Excise, Bombay, , that silicone oil is a primary product and it is classifiable under Tariff Item 15A(1).
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