METROARK LIMITED Vs. COMMISSIONER OF CENTRAL EXCISE CALCUTTA

JUDGEMENT

(1.) These appeals are against the judgment of the Customs, Excise and Gold (Control) Appellate Tribunal (for short 'the Tribunal) dated 27-8-1997. The question for consideration is whether the product manufactured by the appellant-assessee namely Dimethicone is classifiable under Tariff Item No. 3003.20 (as claimed by the Appellant) or under Tariff Item No. 3910.00 (as claimed by the Respondent-Revenue). The Assistant Collector held that the product was classifiable under Tariff Item No. 3910.00. The Collector (Appeals) allowed the Appeal and held that the product was classifiable under Tariff Item No. 3003.20. The Tribunal by the impugned judgment has reversed the order of the Collector (Appeals) and has held that the product is classifiable under Tariff Item No. 3910.00.

(2.) For consideration of the question, it is necessary to note the Tariff Items. They read as follows :-

(3.) At this stage, it must be mentioned that the question whether the product Dimethicone is a Silicone or not came up for consideration before this Court in Hico Products Ltd. v. Collector of Central Excise, reported ((1994) 4 SCC 578). This Court after considering the then Tariff Items came to the conclusion that it was a Silicone and inter alia held as follows :-