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2010 (9) TMI 500 - CESTAT, MUMBAIClassification - The samples of the product in question were sent for chemical examination twice and as per the second test report of the Chemical Examiner, the product in question consisted of silicone polymer in primary form - in the present case the test report which is in respect of the product in question, specifically mentioned that the product contained silicone polymer in primary form - Tribunal in the earlier decisions relied upon by the Revenue held that the mould release compound preparation is classifiable under Chapter 39 of Tariff - The product is classifiable under Chapter 39 of the Central Excise Tariff. Regarding penalty - the issue is in respect of classification of goods and the samples were sent twice to the Chemical Examiner for testing, it is not a case for imposition of penalty - Accordingly decided in the favour of the revenue
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