Tariff classification turned on chemical test reports, with technical evidence prevailing over dealer statements for silicone oil products.

Chemical test reports controlled the tariff classification dispute, because two later reports, including the Chief Chemist's post-inspection report, stated that the products were not silicone oil in primary form. The Tribunal treated those technical reports as the best evidence and preferred them over dealer statements in the market. The assessee's own earlier case on similar emulsions also supported the same approach under the corresponding tariff entry. On that basis, the products were held not classifiable under Tariff Item 39.10, and the assessee's classification was upheld.

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Issues: Whether the three products manufactured by the assessee were classifiable under Tariff Item 27.10 or Tariff Item 39.10.

Analysis: The classification dispute turned on the chemical test reports obtained by the department. Two later reports, including the report of the Chief Chemist after factory inspection, stated that the products were not silicone oil in primary form. The Tribunal treated these reports as the best evidence and declined to prefer market statements from dealers over the technical reports. The matter was also covered by the assessee's own earlier case, where emulsions of this nature were held not to fall within the corresponding tariff entry then in force.

Conclusion: The products were not classifiable under Tariff Item 39.10, and the assessee's classification was upheld.

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