https://www.taxtmi.com/caselaws?id=110280 Dimethicone was not classifiable as a medicament under Chapter 30 because Note 2(i)(a) applies only to products comprising two or more constituents mixed or compounded together, and the Tribunal found the assessee had described the product as unmixed in the classification list. The Court treated its earlier finding that the product was silicone in primary form as binding despite tariff changes. As that factual finding was not shown to be perverse, the product remained outside Chapter 30 and was classifiable under Heading 39.10 as silicone in primary form. en-us Thu, 15 Jan 2004 00:00:00 +0530 Wed, 24 Sep 2025 16:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110280 Dimethicone was not classifiable as a medicament under Chapter 30 because Note 2(i)(a) applies only to products comprising two or more constituents mixed or compounded together, and the Tribunal found the assessee had described the product as unmixed in the classification list. The Court treated its earlier finding that the product was silicone in primary form as binding despite tariff changes. As that factual finding was not shown to be perverse, the product remained outside Chapter 30 and was classifiable under Heading 39.10 as silicone in primary form. Case-Laws Central Excise Thu, 15 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110280