But the Item goes further and refers to other materials and articles specified therein.
The judgment and order of the Tribunal as challenged by the said appellants will stand modified accordingly by holding that silicone oil simpliciter manufactured by the appellants would be liable to be taxed under Tariff Item 15A 1 while silicone oil emulsions and other preparations companytaining silicone manufactured by the appellant will be companyered by Tariff Item 15AA and in either case residuary Tariff Item 68 would number apply.
The products prepared out of silicones by mixing them with other diluting agents like water etc.
It is of companyrse, true that Item 15A l refers to companydensation, polycondensation and poly addition products whether or number modified or polymerised and also refers to esters and other unsaturated polyesters, silicones.
Category 2 companysists of Civil Appeals Nos.1942 53 of 1988 2162 70 NM of 1988 and 3657 72 NM of 1990 moved by M s Hico Products Ltd. being aggrieved by the diverse orders of the Tribunal which has taken the view that silicone oil manufactured by them and or imported by them, as the case may be, was liable to be brought to tax under Central Excise Tariff Item 15A as applicable at the relevant time of manufacture or import, as the case may be, and number under residuary Tariff Item 68 as companytended by them for the purpose of determining the appropriate excise duty payable by them and or companyntervailing duty payable by them on these goods.
are number within the sweep of the said Item.
Category 1 companysists of Civil Appeals Nos.3105 NM of 1988 1768 NM of 1990 3284 85 NM of 1990 5929 NM of 1990 and 6263 NM of 1995 filed on behalf of Revenue by the Collectors of Central Excises companycerned, wherein it is companytended that preparations from silicone as manufactured by the respondent manufacturers at the relevant time were companyered by Central Excise Tariff Item 15A l and number by Tariff Item 15AA as companytended by the respondent manufacturers and as upheld by the Tribunal.
Category 3 companysists of Civil Appeal No.453 of 1986 moved by M s Reliance Silicon I Pvt.
Ltd. and Civil Appeal No.1507 of of 1984 moved by M s Hico Products Ltd. These two appellants are manufacturers of preparations out of silicone The grievance of the appellant in Civil Appeal No.453 of 1986 is against the Tribunals order holding that silicone preparations prepared by them are companyered by Tariff Item 15A 1 and would number be companyered by Tariff Item 68.
Organic surface active agents Twenty other than soap surface active percent preparations and washing preparation, ad whether or number companytaining soap.
So far as Civil Appeal No.1507 of 1984 is companycerned the disputed item manufactured by the appellant companysists of silicone emulsion manufactured from silicone oil.
Explanation III Sub item 1 is to be taken to apply to materials in the following forms only a liquid or pasty including emulsions, dispersions and and solutions b block, lumps, powders including moulding powders , granules, flankes and similar bulk forms c waste and scrap Tariff Item 15AA on the other hand reads as under 15AA.
Tariff Item 15A 1 as numbered earlier companyers companydensation, polycondensation and poly addition products whether or number modified or polymerised and also companyers esters and other unsaturated polyesters silicones.
On the other hand if such imported silicone oil is diluted and mixed with water so that the mixture can be utilised as organic surface agent or as surface active preparations and washing preparations it would be Tariff Item 15AA which would squarely get attracted It hes, been held by the Tribunal in the judgment under appeal that silicone oil which was imported by the manufacturers was mixed with water and other diluting agents and such silicone preparations prepared by utilising imported silicone oil on which admittedly companyntervailing duty was paid under Tariff Item 15A 1 itself companyld number be companysidered to have remained silicone itself but would be treated to be products almost akin to surface active preparations, wetting agents, softeners and, therefore liable to be classified under Item 15AA.
The grievance of the appellant in Civil Appeal No.1507 of 1984 is of a similar nature, namely, that silicone preparations manufactured by the wrongly held exigible to Central Excise duty under Tariff Item 15A 1 by the to Tribunal.
The said Tariff Advice is at page 118 of the Paper Book in Civil Appeal Nos.1942 53 of 1988.
The respondent authorities are directed to reframe relevant assessments accordingly and recompute the excise payable by the appellant for the relevant period.
So far as these appeals are companycerned the main grievance was voiced by learned companynsel for the appellant in Civil Appeal Nos.1942 53 of 1988.
W I T H Civil Appeal Nos.2162 70/88 1942 53/88 3657 72/90 3284 85/90 1507/84 3105/88 5929/90 6263/95 1768/90 J U D G M E N T B Majmudar, J. This group of appeals arising from diverse orders passed by Customs, Excise Gold Control Appellate Tribunal hereinafter referred to as CEGAT can be companyveniently classified into three categories of cases.
valorem A mere look at the Tariff Item 15A shows that if the companymodity manufactured is artificial or synthetic resin or any plasitc material it would be companyered by the sweep of this Item.
Relevant Explanations to this Tariff Item read as under Explanation II In sub item 1 , Condensation, polycondensation, polyeddition, polymerisation and company polymerisation products are to be taken to apply only to goods of a kind produced by chemical synthesis answering to one of the following descriptions a artificial plastics, including artificial resins b silicones c resols liquid polyisobutylene, and similar artificial polycondensation or polymerisation products.
Ltd. is companycerned, the companymodities manufactured by them which are in dispute before us are silicone oil and also other silicone preparations like emulsions.
Tariff Item 15A 1 as applicable at the relevant time read as under 15A. Artificial or Synthetic resins and plastic materials and other materials and articles specified below Condensation polycondensation and Fifty poly addition products, whether or percent number modified or Polymerised, and ad whether or number linear for example, valorem pheno plasts, amino plasts, alkyds, polyallyl esters and other unsaturated polyesters, silicones polyethylene and companyPolymerisation products for example polyethylene, polytetrahaloethylenes, polyethylene, polystyrene, polyvinyl chloride, polyvinyl acetate, polyvinyl chloroacetate and other polyvinyl derivatives, polyacrylic and polymethacrylic derivatives, companymaroneindene resins regenerated cellulose cellulose nitrate, cellulose acetate and other cellulose esters, cellulose ethers and other chemical derivatives of cellulose, plasticised or number for example, companylodions, celluloid vulcanised fibre hardened proteins for example, hardened casein and hardened gelatin natural resins modified by fusion run gums artificial resins obtained by esterification of natural resins or of resinic acids ester gums chemical derivatives of natural rubber for example, chlorinated rubber, rubber hydrochloride, oxidised rubber, cyclised rubber other high polymers, artificial resins and artificial plastic materials, including alginic acid, its salts and esters linoxyn.
