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Issues: Classification of "Tetramethyl Tetraphenyl Trisiloxane - Silicone Oil" under Customs Tariff - Heading 3910.00 vs. Heading 2931.00
In this judgment by the Appellate Tribunal CEGAT, New Delhi, the issue at hand involves the classification of "Tetramethyl Tetraphenyl Trisiloxane - Silicone Oil" under the Customs Tariff. The appellants seek classification under Heading 3910.00 as "Silicones in primary forms," while the Department has classified them under Heading 2931.00 as "other organo-inorganic compounds." The appeals were heard together and disposed of by a common order. The appellants, engaged in the manufacture of black and white T.V. picture tubes, imported Tetramethyl Tetraphenyl Trisiloxane and claimed classification under Heading 3910 along with the benefit of a concessional rate of duty. However, upon receipt of a test report stating the sample as silicone in the form of a colorless liquid, the Department sought to alter the classification to chemically defined organic compounds under Chapter 29. The lower appellate authority confirmed this decision, leading to the appeals. The Tribunal examined technical literature describing the imported goods as diffusion pump fluid used in television production. The adjudicating authority considered the goods as defined organosilicon compounds, leading to classification under Heading 2931.00. The Tribunal reopened the hearing to gather evidence on whether Tetramethyl Tetraphenyl Trisiloxane is a chemically defined product, essential for classification. After further inquiries and reports from the Chief Chemist, it was confirmed that the imported goods are chemically defined organic compounds, falling under Heading 2931.00 of the Customs Tariff Act, 1985. The Chief Chemist's reports provided structural formulas and constants, supporting the classification decision. Consequently, the Tribunal upheld the impugned order and rejected both appeals, concluding the classification dispute. Overall, the judgment delves into the technical aspects of the imported goods, emphasizing the importance of chemical definitions in classification under the Customs Tariff. The thorough analysis of the chemical composition and expert opinions played a crucial role in determining the appropriate classification under the Customs Tariff Act, ultimately resolving the classification dispute between the appellants and the Department.
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