https://www.taxtmi.com/caselaws?id=44358 Silicone oil and silicone preparations were examined for tariff classification under the Central Excise Tariff and customs headings. The text states that silicone oil simpliciter falls within Item 15A(1) because that entry expressly covers silicones and chemically synthesised forms, including liquid products, while diluted or compounded silicone emulsions and similar preparations lose the character of silicone polymer alone and are classifiable under Item 15AA rather than the residuary Item 68. For customs purposes, imported silicone oil is described as falling under Chapter 39 and Item 15A(1), not the residuary Chapter 38 entry, because the specific tariff description prevails over prior tariff history. en-us Wed, 06 Nov 1996 00:00:00 +0530 Tue, 08 Jul 2014 11:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44358 Silicone oil and silicone preparations were examined for tariff classification under the Central Excise Tariff and customs headings. The text states that silicone oil simpliciter falls within Item 15A(1) because that entry expressly covers silicones and chemically synthesised forms, including liquid products, while diluted or compounded silicone emulsions and similar preparations lose the character of silicone polymer alone and are classifiable under Item 15AA rather than the residuary Item 68. For customs purposes, imported silicone oil is described as falling under Chapter 39 and Item 15A(1), not the residuary Chapter 38 entry, because the specific tariff description prevails over prior tariff history. Case-Laws Central Excise Wed, 06 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44358