https://www.taxtmi.com/caselaws?id=51818 Silicon oil spray was classified by reference to the tariff description and chapter notes, not its end use. Chapter 39 covered silicon in primary form, and Chapter Note VI extended that expression to liquids, pastes, dispersions, emulsions, suspensions and solutions. The explanatory notes also supported classification under Chapter 39. The appellant's reliance on an earlier decision was rejected because that case did not decide the classification issue and dealt only with notification relief. On that basis, the product was correctly treated under Chapter 39 rather than as a mould releasing preparation under Chapter 34. en-us Tue, 14 Jan 2003 00:00:00 +0530 Tue, 28 Sep 2010 15:49:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51818 Silicon oil spray was classified by reference to the tariff description and chapter notes, not its end use. Chapter 39 covered silicon in primary form, and Chapter Note VI extended that expression to liquids, pastes, dispersions, emulsions, suspensions and solutions. The explanatory notes also supported classification under Chapter 39. The appellant's reliance on an earlier decision was rejected because that case did not decide the classification issue and dealt only with notification relief. On that basis, the product was correctly treated under Chapter 39 rather than as a mould releasing preparation under Chapter 34. Case-Laws Customs Tue, 14 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51818