https://www.taxtmi.com/caselaws?id=166664 The Tribunal concluded that the imported product "silicone emulsion" should be classified under Heading No. 39.01/06 of the Customs Tariff Schedule, rather than Heading No. 34.01/07(2) as claimed by the appellants. The decision was based on the statutory notes of Chapter 39, the product description in the Bill of Entry and invoices, and the CCCN Explanatory Notes, which supported the classification of silicone oils as mould release agents under Heading No. 39.01. As a result, the appeal was rejected, upholding the lower authorities' classification. en-us Fri, 09 Sep 1983 00:00:00 +0530 Thu, 30 Oct 2014 12:16:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166664 The Tribunal concluded that the imported product "silicone emulsion" should be classified under Heading No. 39.01/06 of the Customs Tariff Schedule, rather than Heading No. 34.01/07(2) as claimed by the appellants. The decision was based on the statutory notes of Chapter 39, the product description in the Bill of Entry and invoices, and the CCCN Explanatory Notes, which supported the classification of silicone oils as mould release agents under Heading No. 39.01. As a result, the appeal was rejected, upholding the lower authorities' classification. Case-Laws Customs Fri, 09 Sep 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166664