2010 (12) TMI 555 - AT - Central Excise

Classification - RVT Silicone Sealants under CET sub-heading 3214.00 as fillers - the lower appellate authority has relied upon the Chemical Examiner s report that the product silicon polymer sealant having approx. 50 to 65 of fillers does not have binding properties in order to classify it as an adhesive and that the product under reference may be considered as mastics based on plastics under Chapter Heading 32.14 - Note that subsequent to the period in dispute in the present appeal which is July 2000 to February 2001 the department itself has been classifying the goods under Chapter Heading 32 - Decided in favour of assessee.

Summary

The Appellate Tribunal CESTAT, Chennai upheld the Commissioner's decision to classify "RVT Silicone Sealants" as fillers under CET sub-heading 3214.00, rejecting the Revenue's appeal. The Tribunal found that the product did not have binding properties to be classified as an adhesive and noted the department's consistent classification under Chapter Heading 32.14 post the disputed period. The appeal was rejected, and cross-objections were dismissed.