https://www.taxtmi.com/caselaws?id=48690 Silicone oil imported as a mould release agent remained classifiable as silicone in primary form under Chapter 39 because the tariff scheme distinguished silicones in primary forms from compounded lubricating preparations containing silicone. The notes and explanatory material indicated that preparations merely containing silicone greases or oils were excluded from Chapter 39 and fell under Chapter 27 or Chapter 34, as appropriate. As the goods were silicone oil itself and not a formulated preparation, their use as a lubricant or mould release agent did not alter their essential tariff character. The goods were therefore classifiable under Chapter 39 and not under Chapter 34. en-us Tue, 05 Jan 1988 00:00:00 +0530 Fri, 06 Aug 2010 09:38:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48690 Silicone oil imported as a mould release agent remained classifiable as silicone in primary form under Chapter 39 because the tariff scheme distinguished silicones in primary forms from compounded lubricating preparations containing silicone. The notes and explanatory material indicated that preparations merely containing silicone greases or oils were excluded from Chapter 39 and fell under Chapter 27 or Chapter 34, as appropriate. As the goods were silicone oil itself and not a formulated preparation, their use as a lubricant or mould release agent did not alter their essential tariff character. The goods were therefore classifiable under Chapter 39 and not under Chapter 34. Case-Laws Customs Tue, 05 Jan 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48690