https://www.taxtmi.com/caselaws?id=86563 Tariff classification under an HSN-based tariff was held to follow the tariff entry read with the HSN explanatory notes. On that basis, goods described by their composition as silicon oils and related preparations, including a product described as 100% silicon, were classified under Heading 39.10 as silicon in primary form, not under Heading 84.46 as electrical insulators, because the latter heading was confined to insulators used for fixing, supporting and electrically isolating conductors. Where the tariff description was clear, trade parlance and dictionary meaning could not override the tariff text and explanatory notes. en-us Fri, 24 Jan 1997 00:00:00 +0530 Thu, 25 Aug 2011 16:08:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86563 Tariff classification under an HSN-based tariff was held to follow the tariff entry read with the HSN explanatory notes. On that basis, goods described by their composition as silicon oils and related preparations, including a product described as 100% silicon, were classified under Heading 39.10 as silicon in primary form, not under Heading 84.46 as electrical insulators, because the latter heading was confined to insulators used for fixing, supporting and electrically isolating conductors. Where the tariff description was clear, trade parlance and dictionary meaning could not override the tariff text and explanatory notes. Case-Laws Central Excise Fri, 24 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86563