https://www.taxtmi.com/caselaws?id=166798 Silicone emulsion prepared from duty-paid imported silicone oil, emulsifier and water was analysed under the Central Excise Tariff Schedule as a product expressly covered by Item 15A(1). The entry was read in its technical and scientific sense, and the explanations were taken to extend it to silicones and emulsions in liquid form. On that basis, conversion of silicone oil into a stable silicone emulsion was treated as manufacture for excise purposes, while Item 68 was excluded because a specific tariff entry applied. Arguments based on the earlier customs duty on the input and on absence of chemical reaction were rejected. en-us Fri, 02 Dec 1983 00:00:00 +0530 Wed, 05 Nov 2014 12:29:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166798 Silicone emulsion prepared from duty-paid imported silicone oil, emulsifier and water was analysed under the Central Excise Tariff Schedule as a product expressly covered by Item 15A(1). The entry was read in its technical and scientific sense, and the explanations were taken to extend it to silicones and emulsions in liquid form. On that basis, conversion of silicone oil into a stable silicone emulsion was treated as manufacture for excise purposes, while Item 68 was excluded because a specific tariff entry applied. Arguments based on the earlier customs duty on the input and on absence of chemical reaction were rejected. Case-Laws Central Excise Fri, 02 Dec 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166798