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of <h1>Supreme Court of India classifies Dimethicone under Tariff Act Sub-Heading 3910, impacting excise categorization and taxation.</h1> The Supreme Court of India ruled that 'Dimethicone' should be classified under Sub-Heading 3910 of the Tariff Act, rather than under 3003.20. This decision was made in the case between a company and the Commissioner of Central Excise, Calcutta. The classification pertains to the interpretation of tariff codes for central excise purposes, impacting how Dimethicone is categorized for taxation and regulatory measures.
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