https://www.taxtmi.com/caselaws?id=205326 Tariff classification of RVT Silicone Sealants turned on their essential characteristics and technical evidence. The Chemical Examiner's report showed a substantial filler content and no binding properties typical of adhesives, so the goods were correctly classified under sub-heading 3214.00 as fillers or mastics rather than adhesives. The department's later own classification of the same goods under Chapter 32 supported that view. On these facts, the lower appellate classification was upheld, and the differential duty demand and penalty did not survive. en-us Tue, 07 Dec 2010 00:00:00 +0530 Wed, 17 Aug 2011 16:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205326 Tariff classification of RVT Silicone Sealants turned on their essential characteristics and technical evidence. The Chemical Examiner's report showed a substantial filler content and no binding properties typical of adhesives, so the goods were correctly classified under sub-heading 3214.00 as fillers or mastics rather than adhesives. The department's later own classification of the same goods under Chapter 32 supported that view. On these facts, the lower appellate classification was upheld, and the differential duty demand and penalty did not survive. Case-Laws Central Excise Tue, 07 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205326