PVC braided hose pipes are classified as hose pipes, not multilayer laminated tubes, for exemption purposes.

PVC braided hose pipes classifiable under Heading 39.17 were treated as hose pipes, not multilayer plastic laminated tubes, for exemption purposes under Notification No. 53/88. The analysis distinguished reinforced flexible hose pipes from plain-walled laminated tubes and relied on trade and technical understanding, together with a Board circular clarifying that PVC hose pipes do not become multilayer laminated tubes. Their use for non-agricultural purposes did not change their basic description, and the absence of proof that the product lacked reinforcement supported the classification claim under Sl. No. 26(ii).

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Issues: Whether PVC braided hose pipes were classifiable for exemption under Sl. No. 26(i) as multilayer plastic laminated tubes or under Sl. No. 26(ii) of Notification No. 53/88.

Analysis: The product was undisputedly classifiable under Heading 39.17. The decisive question was whether the article was a multilayer laminated tube or a hose pipe. The Tribunal noted that hose pipes are understood in trade and technical literature as reinforced flexible pipes, whereas tubes are plain-walled and not reinforced. The Board's circular dated 17-10-1990 clarified that PVC hose pipes cannot be treated as multilayer laminated tubes, and the use of the product for non-agricultural purposes did not alter its description as a PVC hose pipe. The department did not show that the product lacked reinforcement.

Conclusion: The PVC braided hose pipes were not multilayer plastic laminated tubes under Sl. No. 26(i) and were entitled to the benefit claimed under Sl. No. 26(ii); the Revenue's appeal failed.

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