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As per the prevalent law and classification Apex court has held that, " the expression Dimethicone " fall under Sub-Heading 3910 and not under 3003.20 of the Tariff Act.
Tariff classification: Dimethicone treated as chemical goods heading, not classified under pharmaceutical-medical heading for levy purposes. Dimethicone is classifiable under Sub Heading 3910 and not under 3003.20 of the Tariff Act, treating it as a product of the chemical/plastic goods heading rather than as a medicament for tariff purposes.
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