Excise exemption for silicones limits duty to an ad valorem rate when made from chlorosilanes with prior duty paid. Silicones under Tariff Item 15A are exempted from central excise duty to the extent that duty exceeds an ad valorem rate of twenty-five percent, provided they are manufactured from chlorosilanes on which central excise or additional customs duty has already been paid.
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Provisions expressly mentioned in the judgment/order text.
Excise exemption for silicones limits duty to an ad valorem rate when made from chlorosilanes with prior duty paid.
Silicones under Tariff Item 15A are exempted from central excise duty to the extent that duty exceeds an ad valorem rate of twenty-five percent, provided they are manufactured from chlorosilanes on which central excise or additional customs duty has already been paid.
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