https://www.taxtmi.com/caselaws?id=48690 Silicone oil imported for use as a mould release agent falls under Chapter 39 as silicone in primary form where the product is silicone oil itself rather than a compounded preparation. The tariff distinction turns on the goods' essential character: Chapter 39 covers silicones, including silicone oils, greases, resins and elastomers in liquid, semi-liquid or solid forms. Lubricating preparations merely containing silicone oils or greases are excluded from Chapter 39 and classified under Chapter 27 or Chapter 34, as applicable. End use as a lubricant or mould release agent does not alter classification where the imported product remains unprepared silicone oil. 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 for use as a mould release agent falls under Chapter 39 as silicone in primary form where the product is silicone oil itself rather than a compounded preparation. The tariff distinction turns on the goods' essential character: Chapter 39 covers silicones, including silicone oils, greases, resins and elastomers in liquid, semi-liquid or solid forms. Lubricating preparations merely containing silicone oils or greases are excluded from Chapter 39 and classified under Chapter 27 or Chapter 34, as applicable. End use as a lubricant or mould release agent does not alter classification where the imported product remains unprepared silicone oil. Case-Laws Customs Tue, 05 Jan 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48690