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TMI Blog1983 (9) TMI 281X X X X Extracts X X X X X X X X Extracts X X X X ..... nts. ORDER The captioned appeal was initially filed as a Revision Application before the Central Government which under Section 131B of the Customs Act, 1962, has come as transferred proceedings to this Tribunal for disposal as if it were an appeal filed before it. 2. The short point arising for decision in the present appeal is whether the product silicone emulsion imported by the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... licone compound in volatile organic solvent) under Heading No. 34.01/07(1). The product was a mould releasing agent which was used in the appellants' factory to lubricate the tyre moulds in order to prevent the moulded tyre from sticking to the mould and help disengage the tyre from the mould. Synthetic resin would not be able to do this function since it would bind or stick the tyre to the mould. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that silicones fall within Heading 39.01/06. He also drew our attention to CCCN Explanatory Notes (Volume 2, page 575) under "Silicones", wherein it is stated that "Silicone oils and greases are used as lubricants remaining stable at very high or low temperatures as water repellent impregnating products, as dielectric products, as foam-preventing products, as mould release agents, etc. Lubricat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not produced any evidence to substantiate their contention that it is a lubricating preparation conforming to the nomenclatrue of Heading No. 34.03. On the other hand the statutory notes referred to earlier, coupled with the description in the Invoice and the Bill of Entry, unmistakably point to the classification under Heading No. 39.01/06 as the correct one. Though CCCN Explanatory Notes have n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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