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, powders (including moulding powders), granules, flakes and similar bulk forms.

(b) Notwithstanding anything contained in Note 3 to this Chapter, Headings 39.01 to 39.14 shall also include primary forms obtained from conversion of another primary form, falling under the same heading, and such conversion shall amount to maoufacture."

4.1.3. Heading 38.23 and Sub-Heading 3823.00

"38.233823.00 Prepared binders for foundry moulds or cores; 20%

chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included; residual products of the chemical or allied industries, not elsewhere specified or included"

4.1.4. Note 1 to Chapter 38

"I. This chapter does not cover:

(a)-(b) * * *

(c) Medicaments (Heading 30.03)."

4.1.5. Heading 30.03 and Sub-Heading 3003.20

"30.03 Medicaments (including veterinary medicaments)

3003.20 -Medicaments (other than patent or proprietary) other Nil" than those which are exclusively used in ayurvedic, unani, siddha, homoeopathic or bio-chemic systems

4.1.6. Note 2(i) to Chapter 30

"2. For the purposes of Heading 30.03:

(i) Medicaments means goods (other than foods or beverages such as dietetic, diabetic or fortified foods, tonic beverages) not falling within Heading 30.02 or 30.04 which are either-

(a) products comprising two or more constituents which have been mixed or compounded together for therapeutic or prophylactic uses; or

(b) unmixed products suitable for such uses put up in measured doses or in packings for retail sale or for use in hospitals."

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. CCEl. This Court after considering the then tariff items came to the conclusion that it was a silicone and inter alia held as follows: (SeC p. 588, para 14)

"The products of the appellant as specifically classified in the lists and described as such separately are not noticed and classified as such in the pharmacopoeia as drugs by themselves or drugs intermediate. Rather the products of the appellant are found by expert opinion to be silicones in the primary form, of the grades specified. There is thus no basis herein to distinguish silicone as industrially used or medicinally used."

4. The Tribunal in the impugned judgment has held that the judgment of this Court was not applicable as it was based on different tariff items. Undoubtedly, the judgment was in respect of different tariff items. But the fact remains that this Court has given a categoric finding that this product is a "silicone in primary form". This finding would therefore continue to be binding. Tariff items may change but it cannot now be urge