https://www.taxtmi.com/caselaws?id=80664 Silicone-based products in primary form, including silicone oils and simethicone, were treated as polysiloxane compounds falling within the specific tariff entry for silicones produced by chemical synthesis. Prior Tribunal rulings supported classification under Tariff Item 15A(1), and the products' claimed medicinal, pharmacopoeial, or drug use did not alter that result because end-use cannot override a specific tariff description. The products were therefore classifiable under Tariff Item 15A(1) and not the residuary Tariff Item 68, with the Revenue's appeal accepted. en-us Tue, 29 May 1990 00:00:00 +0530 Sat, 18 Jun 2011 13:01:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80664 Silicone-based products in primary form, including silicone oils and simethicone, were treated as polysiloxane compounds falling within the specific tariff entry for silicones produced by chemical synthesis. Prior Tribunal rulings supported classification under Tariff Item 15A(1), and the products' claimed medicinal, pharmacopoeial, or drug use did not alter that result because end-use cannot override a specific tariff description. The products were therefore classifiable under Tariff Item 15A(1) and not the residuary Tariff Item 68, with the Revenue's appeal accepted. Case-Laws Central Excise Tue, 29 May 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80664