https://www.taxtmi.com/caselaws?id=104369 Goods containing organosilicon compounds were not classifiable under Heading 39.10 unless they answered the tariff description of silicones in primary form as non-chemically defined goods under the HSN Explanatory Notes. Chemical reports showed mixed constituents, and the Chief Chemist's report, supported by factory inspection, stated that chemically defined organosilicon compounds predominated and the products were not silicones in primary form. The departmental classification was therefore unjustified, and the duty demand and penalty based on that classification could not be sustained. en-us Tue, 24 Feb 1998 00:00:00 +0530 Tue, 28 Feb 2012 18:08:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104369 Goods containing organosilicon compounds were not classifiable under Heading 39.10 unless they answered the tariff description of silicones in primary form as non-chemically defined goods under the HSN Explanatory Notes. Chemical reports showed mixed constituents, and the Chief Chemist's report, supported by factory inspection, stated that chemically defined organosilicon compounds predominated and the products were not silicones in primary form. The departmental classification was therefore unjustified, and the duty demand and penalty based on that classification could not be sustained. Case-Laws Central Excise Tue, 24 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104369