Classification of Dimethicone as silicone in primary form upheld; it did not satisfy the Chapter 30 medicament test.

Dimethicone was not classifiable as a medicament under Chapter 30 because Note 2(i)(a) applies only to products comprising two or more constituents mixed or compounded together, and the Tribunal found the assessee had described the product as unmixed in the classification list. The Court treated its earlier finding that the product was silicone in primary form as binding despite tariff changes. As that factual finding was not shown to be perverse, the product remained outside Chapter 30 and was classifiable under Heading 39.10 as silicone in primary form.

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Issues: Whether Dimethicone was classifiable as a medicament under Heading 30.03 or as silicone in primary form under Heading 39.10.

Analysis: The product had earlier been held by the Court to be a silicone in primary form, and that finding remained binding notwithstanding changes in tariff entries. The decisive question was whether it nevertheless fell within Chapter 30 as a medicament. The Tribunal, acting as the final fact-finding authority, found that the assessee itself had described the product as unmixed in the classification list. On that basis, the product could not satisfy Note 2(i)(a) to Chapter 30, which applies to products comprising two or more constituents mixed or compounded together. The finding was not shown to be perverse.

Conclusion: The product was not a medicament under Chapter 30 and was liable to classification as silicone in primary form under Heading 39.10, in favour of the Revenue.

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