Classification of loose braidings: independently marketable iron and steel articles fall under Chapter 7312.90, not hose-pipe parts.

Loose braidings were held to be classifiable under Chapter sub-heading 7312.90 as other articles of iron and steel, not as parts of hose pipes under Chapter 83. The determining factors were that the goods were independently traded and sold, had multiple uses including with PVC pipes, rubber hose and tufflon articles, and were not shown to be manufactured solely for fitment as integral hose-pipe parts. Chapter Note (1) to Chapter 83 excluded articles of iron and steel of Heading 73.12, and the HSN note relied on by the Revenue was found inapplicable to goods with multifarious uses and separate marketability.

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Issues: Classification of loose braidings was to be determined under Chapter 83 as parts of hose pipes or under Chapter 7312.90 as other articles of iron and steel.

Analysis: The goods were found to be traded and sold independently and to have multiple uses, including for PVC pipes, rubber hose, and tufflon articles. They were not shown to be manufactured merely as integral parts of hose pipes for fitment as such. Chapter Note (1) to Chapter 83 excludes articles of iron and steel of Heading 73.12 from treatment as parts of articles of that chapter, and the HSN note relied on by the Revenue was held not to govern an article having multifarious uses and separate marketability.

Conclusion: The loose braidings were correctly classifiable under Chapter sub-heading 7312.90 as other articles of iron and steel, and not under Chapter 83 as parts of hose pipes.

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