https://www.taxtmi.com/caselaws?id=48688 Imported silicone oils or fluids were treated as silicones in primary form and therefore as silicone polymers. The specific tariff description for silicones prevailed over arguments that the goods lacked resinous, plastic or mouldable properties. On that basis, the products remained classifiable as silicones under Customs Tariff Chapter 39 for basic customs duty and under Central Excise Tariff Item 15A for additional duty. Authoritative nomenclature sources were used to confirm that silicone oils fall within silicones in primary form, and the revenue classification was upheld. en-us Thu, 18 Feb 1988 00:00:00 +0530 Fri, 03 Nov 2023 15:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48688 Imported silicone oils or fluids were treated as silicones in primary form and therefore as silicone polymers. The specific tariff description for silicones prevailed over arguments that the goods lacked resinous, plastic or mouldable properties. On that basis, the products remained classifiable as silicones under Customs Tariff Chapter 39 for basic customs duty and under Central Excise Tariff Item 15A for additional duty. Authoritative nomenclature sources were used to confirm that silicone oils fall within silicones in primary form, and the revenue classification was upheld. Case-Laws Customs Thu, 18 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48688