Silicon oil classification under Chapter 39 upheld, confirming customs duty liability after the 1982 tariff amendments.

Silicon oil (fluid) imported after the 1982 amendments to Tariff Item 15A was treated as falling within Chapter 39 of the erstwhile Customs Tariff, making it liable to customs duty and corresponding countervailing duty under the excise tariff item. Applying the earlier Supreme Court ruling on the same classification question, the Tribunal's view was held correct and the Chapter 39 classification was upheld. The appeal failed.

---

---

Issues: Whether silicon oil (fluid) imported after the 1982 amendments was classifiable under Chapter 39 of the erstwhile Customs Tariff and liable to customs duty accordingly.

Analysis: The appeal was decided by applying the earlier decision that silicon oil (fluid) imported after the 1982 amendments to Tariff Item 15A of the erstwhile tariff regime fell within Chapter 39 of the erstwhile Customs Tariff and attracted customs duty, with countervailing duty under the corresponding excise tariff item. On that basis, the classification adopted by the Tribunal was held to be correct.

Conclusion: The classification under Chapter 39 was upheld and the appeal failed.

---