ORDER

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 3003.20 (as claimed by the appellant) or under Tariff Item 3910.00 (as f claimed by the respondent Revenue). The Assistant Collector held that the product was classifiable under Tariff Item 3910.00. The Collector (Appeals) allowed the appeal and held that the product was classifiable under Tariff Item 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 3910.00.

2. For consideration of the question, it is necessary to note the tariff

items. They read as follows:

4.1.1. "Heading No. Sub-Heading Description of goods

No.

39.103910.00Silicones in primary forms”

"6. (a) In Headings 39.01 to 39.14, the expression primary forms applies only to the following forms -

(i) Liquids and pastes, including dispersions (emulsions and suspensions) and solutions;

(ii) Blocks of irregular shape, lumps,