Classification (HSN Code) for "Dimethicone"-Interpretation of Tariff (3003.20 or 3910.00)

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.

METROARK LTD. Versus COMMISSIONER OF CENTRAL EXCISE, CALCUTTA - 2004 (1) TMI 397 - SUPREME COURT OF INDIA