https://www.taxtmi.com/caselaws?id=90414 Dimethicone BPC was treated as an unmixed silicone in primary form and therefore fell under Heading 3910.00, not the medicament heading, because it did not satisfy the Chapter 30 definition of medicaments. The remaining dimethicone and simethicone preparations, being products of two or more constituents with therapeutic and prophylactic use, satisfied the medicament definition under Chapter Note 2(i)(a) to Chapter 30 and were excluded from Chapter 38 by Note 1(c). The specific medicament heading prevailed over the residuary chemical heading, so those products were classifiable under Heading 3003.20. en-us Wed, 27 Aug 1997 00:00:00 +0530 Fri, 07 Oct 2011 12:37:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90414 Dimethicone BPC was treated as an unmixed silicone in primary form and therefore fell under Heading 3910.00, not the medicament heading, because it did not satisfy the Chapter 30 definition of medicaments. The remaining dimethicone and simethicone preparations, being products of two or more constituents with therapeutic and prophylactic use, satisfied the medicament definition under Chapter Note 2(i)(a) to Chapter 30 and were excluded from Chapter 38 by Note 1(c). The specific medicament heading prevailed over the residuary chemical heading, so those products were classifiable under Heading 3003.20. Case-Laws Central Excise Wed, 27 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90414