Essential character test governs classification of composite hose assembly, which remained plastic despite metal reinforcement.

Classification of a teflon hose assembly turned on the article's essential character. PTFE tubing covered with glass fibre and stainless steel wire braid was held to remain essentially plastic because the PTFE provided the relevant corrosion resistance, while the metal braid served only as reinforcement. Applying the HSN Explanatory Notes, the composite product was classified under heading 39.17 as tubes and pipes of plastic, not under heading 83.07 as flexible tubings of base metal. The lower classification was set aside and the assessee's position was accepted.

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Issues: Classification of teflon hose assembly under heading 39.17 as tubes and pipes of plastic or under heading 83.07 as flexible tubings of base metal.

Analysis: The product consisted of PTFE tubing covered with glass fibre and stainless steel wire braid. The decisive question was the product's essential character. The material relied upon showed that PTFE conferred the relevant corrosion resistance and that the braid functioned as reinforcement only. The presence of metal braid did not alter the fact that the article remained essentially a plastic pipe or tube. The HSN Explanatory Notes also supported classification by reference to the material retaining its essential plastic characteristics in composite articles.

Conclusion: The product was correctly classifiable under heading 39.17 and not under heading 83.07, in favour of the assessee.

Final Conclusion: The appeal succeeded and the classification adopted by the lower authority was set aside.

Ratio Decidendi: In a composite article, classification depends on the material giving the product its essential character, and reinforcing metal braid does not displace classification as plastic goods where the plastic component remains predominant.

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