J.K. SYNTHETICS Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) The appellant filed these appeals against the impugned Order passed by the Commissioner (Appeals) whereby it is held that silicon oil spray imported by the appellant is classifiable under Heading 39.10 of Customs Tariff.

(2.) Heard both sides. The appellant claimed the classification of silicon oil under Heading 34 -3 -99 of the Customs Tariff on the ground that it is used by them as a mould releasing preparation and appellant relied upon the decision of the Tribunal in the case of J.K. Synthetics v. Collector of Customs reported in 1992 (62) E.L.T. 41.

(3.) The contention of the Revenue is that silicon oil in primary form is specifically covered under Heading 39 -10 -00 of the Customs Tariff and as per Chapter Note VI of Chapter 39 of the Tariff. The contention of the Revenue is also that ratio of the decision of the J.K. Synthetics relied upon by the appellants is not applicable as the Tribunal decided the issue in respect of grant of benefit of Notification No. 136/86 and the classification issue was not disputed by their partner.