1985 (3) TMI 275

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.... ORDER The captioned appeal was originally filed as a revision application before the Central Government which, under the provisions of Section 131-B of the Customs Act, 1962, has come as transferred proceedings to this Tribunal for disposal as if it were an appeal filed before it. 2. The question arising for determination in the present appeal is whether the product imported by the appellants, ....

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....y Shri Sunder Rajan, the product was a Silicone Emulsion imported by Madras Rubber Factory and the claim was that it should be assessed to duty under Heading No. 34.01/07(2) of the Tariff Schedule as against the classification adopted by the custom authorities, namely, Heading No. 39.01/06. The basis of the claim was, as in the present case, that the product was a mould release agent and that sili....

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....nt in the mould release agent. But we cannot say that the mould release agent preparation was produced by chemical synthesis. It is only a preparation much used in industry. As a principle, it is the reverse of an adhesive, which also can contain artificial resin. But, this is very important, a paint containing artificial resin, is not classifiable under Chapter 39. It has a different heading alto....