https://www.taxtmi.com/caselaws?id=43756 The classification of Dimethicone and Simethicone turned on whether medicinal use could take silicones out of Tariff Item 15A and place them in residuary Item 68 for exemption. The Court treated the excise scheme as covering all excisable goods, with Item 68 confined to goods not elsewhere specified, and held that the exemption notifications applied only to goods already falling within Item 68 as bulk drugs, medicines or drug-intermediates. As the products were silicones in primary form, there was no sustainable basis to separate industrial and medicinal silicone for tariff purposes. The Revenue's classification was upheld and exemption was denied. en-us Fri, 22 Apr 1994 00:00:00 +0530 Tue, 10 Jun 2025 18:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43756 The classification of Dimethicone and Simethicone turned on whether medicinal use could take silicones out of Tariff Item 15A and place them in residuary Item 68 for exemption. The Court treated the excise scheme as covering all excisable goods, with Item 68 confined to goods not elsewhere specified, and held that the exemption notifications applied only to goods already falling within Item 68 as bulk drugs, medicines or drug-intermediates. As the products were silicones in primary form, there was no sustainable basis to separate industrial and medicinal silicone for tariff purposes. The Revenue's classification was upheld and exemption was denied. Case-Laws Central Excise Fri, 22 Apr 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43756