https://www.taxtmi.com/caselaws?id=44682 Silicon oil (fluid) imported after the 1982 amendments to Tariff Item 15A was treated as falling within Chapter 39 of the erstwhile Customs Tariff, making it liable to customs duty and corresponding countervailing duty under the excise tariff item. Applying the earlier Supreme Court ruling on the same classification question, the Tribunal's view was held correct and the Chapter 39 classification was upheld. The appeal failed. en-us Tue, 15 Jul 1997 00:00:00 +0530 Sat, 03 Jul 2010 11:48:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44682 Silicon oil (fluid) imported after the 1982 amendments to Tariff Item 15A was treated as falling within Chapter 39 of the erstwhile Customs Tariff, making it liable to customs duty and corresponding countervailing duty under the excise tariff item. Applying the earlier Supreme Court ruling on the same classification question, the Tribunal's view was held correct and the Chapter 39 classification was upheld. The appeal failed. Case-Laws Customs Tue, 15 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44682