1997 (1) TMI 269

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....K.K. Banerjee, Advocate, for the Respondents. [Order per : J.H. Joglekar, Member (T)]. -  The assessees filed classification lists claiming classification under Heading 85.46 for their various products enumerated therein. The Assistant Collector observed that goods consisted of silicons in primary form and approved their classification under Heading 39.10. Collector (Appeals) on interpr....

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....SN when there is no indication in the Indian Tariff of a different intention, [1995 (77) E.L.T. 23 (S.C.)]. Notes in the HSN describing silicon in primary form specify that this includes silicon oils, greases, resins and elastomers. The classification list described one product namely sylpot as 100% silicon. Learned Advocate fairly conceded that this description would make the classification of th....

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....sification that is attracted 39.10. 4. We have also seen description against Heading No. 84.46. As the learned Collector observed, it is a wide description. We have carefully scrutinized the Notes occuring in the HSN relating to this sub-heading. Notes show that description of the entry namely "Electrical Insulator of any material" is limited to insulators which are used for fixing and sup....