- (1.) This appeal is against the order of the Customs, Excise and Gold (Control) Appellate Tribunal (in short "cegat") , Mumbai, dated 24th February, 1998. The question before us is whether three products manufactured by the respondents are to be classfied under Tariff Item 27.10 or 39.10.
(2.) The respondents had filed classification lists as far as back on 7th march, 1988 and 26th September, 1988. These classification lists had been approved by the Assistant Commissioner. However, such approval was subject to chemical test report.
(3.) On 11th May, 1992 samples were drawn and sent to the Deputy Chief chemist for the purpose of obtaining a test report. This test report indicated that these products were silicone oil in primary form. The respondents demanded a second test. Another report was obtained on 2nd December, 1993 which held that these products were not silicone oil in primary form. It appears that the department called for a third report from the Chief Chemist. The Chief Chemist not only tested the products but also visited the factory to ascertain the manner of production. Thereafter, the Chief Chemist opined, by his report dated 30th May, 1995, that these products were not silicone oils in primary form.;