Supreme Court · 1996 INSC 1294 · Decided 6 November 1996
Reliance Silicon (I) PVT. LTD. v. Collector, Central Excise, Thane
- Court
- Supreme Court of India
- Citation
- 1996 INSC 1294 · [1996] SUPP. 8 S.C.R. 501
- Case number
- CIVIL APPEAL No. 453/1986
- Decided
- 6 November 1996
- Bench
- S.P. BHARUCHA, S.B. MAJMUDAR (2-judge bench)
- Case type
- Civil
Headnote
A ' B Central Excises and Salt Act 1944--Silicone Oil-Preparations­ Classification whether under Item 15A(1} or 15AA--Countervailing duty paid under Item 15A(I) on import-Preparations made by mixing the oil with water and other diluting agents-Classifiable under Item 15AA as held by CEGAT and position. Silicone Products-Classification-Whether under Item 15A(1) or Item 68-Held classifiable under Item 15A(I)-Any such product emerging as a result of condensation, poly condensation or poly addition also covered under the ambit of Item 15(A}. D Customs Tariff Act-Silicone
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