https://www.taxtmi.com/caselaws?id=80299 The Tribunal allowed the appeal, holding that the silicone emulsion was not classifiable under Item 15A but under Item 15AA of the Central Excise Tariff. The demand for duty, if applicable, was limited to a six-month period. The process of making the emulsion was considered as 'manufacture,' and the benefit of Notification No. 101/66-CE could be extended if the conditions were met. en-us Mon, 11 Dec 1989 00:00:00 +0530 Wed, 15 Jun 2011 18:42:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80299 The Tribunal allowed the appeal, holding that the silicone emulsion was not classifiable under Item 15A but under Item 15AA of the Central Excise Tariff. The demand for duty, if applicable, was limited to a six-month period. The process of making the emulsion was considered as 'manufacture,' and the benefit of Notification No. 101/66-CE could be extended if the conditions were met. Case-Laws Central Excise Mon, 11 Dec 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80299