1997 (7) TMI 155

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..... tand covered by the judgment of this Court in Reliance Silicon (I) Pvt. Ltd. v. Collector of Central Excise, Thane - 1996 (88) E.L.T. 3. For the reasons given in the said judgment the appeals are dismissed with no order as to costs. 2. Civil Appeal No. 858 (NM)/92 : The question which falls for consideration in this appeal is whether silicon oil (fluid) imported by the appellant falls within Cha .....

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..... ra) it must be held that the Tribunal has correctly found that silicon oil (fluid) which was imported by the appellant after 1982 amendments to Tariff Item 15A of the erstwhile Customs Tariff was liable to Customs duty under Chapter 39 of the erstwhile Customs Tariff. We, therefore, do not find any merit in the appeal and it is accordingly dismissed. No order as to costs.
Case laws, Decisions, .....

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