https://www.taxtmi.com/caselaws?id=112601 Chemical examination showed the goods contained siloxanes, silanols and related additives, and were not silicone in primary form or petroleum-based products. Classification under Heading 2710.90 and Heading 3402.90 was therefore unsustainable, and Heading 3910.00 was also rejected because the record did not establish that the goods qualified as plastic under Chapter 39. The products were treated as chemical preparations that appeared more appropriately classifiable under Heading 3403, but that heading had not been examined by the lower authorities. The earlier classification was set aside and the matter remitted for fresh determination of classification and consequential duty liability, including consideration of Heading 3403. en-us Fri, 27 Aug 2004 00:00:00 +0530 Mon, 30 Apr 2012 17:53:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112601 Chemical examination showed the goods contained siloxanes, silanols and related additives, and were not silicone in primary form or petroleum-based products. Classification under Heading 2710.90 and Heading 3402.90 was therefore unsustainable, and Heading 3910.00 was also rejected because the record did not establish that the goods qualified as plastic under Chapter 39. The products were treated as chemical preparations that appeared more appropriately classifiable under Heading 3403, but that heading had not been examined by the lower authorities. The earlier classification was set aside and the matter remitted for fresh determination of classification and consequential duty liability, including consideration of Heading 3403. Case-Laws Central Excise Fri, 27 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112601