https://www.taxtmi.com/caselaws?id=48687 Preparations made by mixing silicone oil with water and emulsifying agents were held not to be silicones in their primary form. A mere presence of silicone did not bring the goods within the silicone tariff entry, because that entry covered silicones as such and not every emulsion or mixture containing silicone. As the products were used in textile processing and answered the description of surface active preparations, wetting agents and softeners, the more specific tariff classification under Tariff Item 15AA applied. The products were therefore not assessable under Tariff Item 15A(1), and the Revenue's appeal was dismissed. en-us Fri, 19 Feb 1988 00:00:00 +0530 Fri, 03 Nov 2023 15:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48687 Preparations made by mixing silicone oil with water and emulsifying agents were held not to be silicones in their primary form. A mere presence of silicone did not bring the goods within the silicone tariff entry, because that entry covered silicones as such and not every emulsion or mixture containing silicone. As the products were used in textile processing and answered the description of surface active preparations, wetting agents and softeners, the more specific tariff classification under Tariff Item 15AA applied. The products were therefore not assessable under Tariff Item 15A(1), and the Revenue's appeal was dismissed. Case-Laws Central Excise Fri, 19 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48687