TaxTMI 
TaxTMI 
1992 (7) TMI 191
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....es in primary forms" while the Department has classified them under Heading 2931.00 as "other organo-inorganic compounds". Both these appeals involve the same issue and therefore heard together and disposed of by a common order. 2. The appellants are engaged in the manufacture of black and white T.V. picture tubes for which they imported consignments of Tetramethyl Tetraphenyl Trisiloxane from M/s. Dow Corning Asia and claimed classification under Heading 3910 along with the benefit of concessional rate of duty under Notification 345/86-Cus., dated 16-6-1986. The goods were provisionally assessed under Heading 3910 but upon receipt of the test report from the chemical laboratory which stated that the "sample is silicone in the form of co....
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....anic radicals including octamethyl cyclo-tetrasiloxane & excludes non-chemically defined products containing in the molecular weight more than one Silicon - Oxygen Silicon linkage and containing organic group connected to the silicon atoms by direct Silicon carbon bonds. 5. On the conclusion of the hearing on 24-1-1991, orders were reserved. However, when the files were taken up for preparation of the final order, it appeared that in the absence of certain information would not be possible to do justice to the matter. Hence, the hearing was reopened by Misc. Order No. 45 and 46/90-91/C, dated 30-1-1991. The Misc. Order is as follows : "The point on which evidence is lacking is whether Tetramethyl Tetraphenyl Trisiloxane is a chemical ....
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....ce on the aforesaid points is essential for determination of the dispute in the present appeals. Both sides are, therefore, called upon to submit technical evidence on the above mentioned points which shall be supported by extracts from authoritative technical literature. 6. The matter was adjourned and came np for hearing on 16-8-1991 when the bench passed Misc. Order No. 188 & 189/91-C which is as follows: "The copy of the queries raised by the appellants to the foreign manufacturer and the reply from M/s Dow Corning Asia is before us. The manufacturer's reply states that (i) the product is not chemically defined product; (it) it is a product preparation based on Silicone; and (iii) it has double linkage. The report of the Chief Che....
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....t the foreign suppliers had declined to clarify the matter further. 8. We have gone through the test report which describes the goods as "silicone in the form of colourless liquid". Explanatory notes to the H.S.N. (at page 552) describes "Silicones in primary forms" in Heading 39.10 as follows: "39.10 - SILICONES IN PRIMARY FORMS. The Silicones of this heading are non-chemically defined products containing in the molecule more than one silicon - oxygen-silicon linkage, and containing organic groups connected to the silicon atoms by direct silicon-carbon bonds. They have a high stability and may be either liquid, semi-liquid or solid. The products include silicone oils, greases, resins and elastomers. (1) Silicone oils and gre....
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....n, poly-condensation, poly-addition, polymerisation and co-polymerisation and that silicone oil is silicone classifiable under Chapter 39. In the case; of Collector of Customs, Bombay v. Hico Products Limited - 1988 (34) E.L.T. 643, it has been held that a silicone product must fall under the head Silicone and there is nothing in the law that a low-polymerisation product is not classifiable under Chapter 39 of the Customs Tariff Act. He contends that there is a basic flaw in the findings of the lower authorities, namely, in treating the goods as chemically defined organic compounds when they are non-chemically defined products. Once it is held that the goods are not chemically defined organic compounds, classification under Chapter 29 is au....
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....1 as other organo inorganic Compounds. The goods .under reference claimed as 'Tetramethyl Tetraphenyl Trisuoxane" with a molecular weight 484, is a chemically well defined product and hence classifiable under Heading 29.31 of the I.C.T. Yours faithfully, (Dr. Badri Prasad) Chief Chemist, Central Revenues." 10. The Chief Chemist has further clarified the matter by his report of 25-2-1992. Relevant extracts of which are set out below: "The conclusion that the goods under reference Tetramethyl Tetraphenyl Trisiloxane is a separate chemically defined organic compound is based on the facts given in the authentic technical books available here. 1, 2, 2, 3 Tetramethyl 1, 1, 3, 3 Tetraphenyl Trisiloxane is listed as an or....