Machinery part classification under Heading 84.79 prevailed for drain hose with cap, not plastic hose classification.

Classification of "Drain Hose with Cap" turned on whether the goods fell under Chapter Heading 39.17 as plastic hose items or under Chapter Heading 84.79 as machinery parts. The Tribunal found the earlier decision relied on by the lower authority inapplicable because the assessee was not a manufacturer of hose. Applying the principle that goods forming part of machinery are classifiable with the main machinery when the machinery itself falls under Heading 84.79, it accepted classification of the goods under Heading 84.79 and upheld that classification.

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Issues: Whether "Drain Hose with Cap" was correctly classifiable under Chapter Heading 39.17 of the Schedule to the Central Excise Tariff Act, 1985, or under Chapter Heading 84.79 of the Schedule to the Central Excise Tariff Act, 1985.

Analysis: The lower appellate authority had relied on an earlier decision and departmental instructions to place the goods under Heading 39.17. The Tribunal held that the earlier decision was inapplicable because the assessee was not a manufacturer of hose. It instead applied the reasoning that where the goods form part of machinery, and the main machinery falls under Heading 84.79, the parts are also classifiable under the same heading. On that basis, the Tribunal accepted classification under Heading 84.79.

Conclusion: The classification under Chapter Heading 84.79 was upheld and the appeal was allowed.

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