Composite Teflon hose classification placed under Chapter 39.17 after HSN-based reasoning rejected metal braid essential-character claim.

Teflon plain hose with stainless steel braid and Teflon corrugated hose with stainless steel braid were treated as classifiable under Chapter 39.17, not Heading 83.07. The Tribunal followed an earlier decision on identical goods, applying the HSN notes and classification rules to hold that the composite hose retained its character as a Teflon hose rather than an article whose essential character was given by the metal braid. The Revenue's contention under Chapter 83 was rejected, and the assessee's classification under Heading 39.17 was accepted with consequential relief.

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Issues: Whether the product described as Teflon plain hose with stainless steel braid and Teflon corrugated hose with stainless steel braid was classifiable under Chapter 39.17 or under Heading 83.07.

Analysis: The product was found to be identical to the goods considered in an earlier Tribunal decision. That decision had examined the HSN notes and the applicable classification rules and had held that the product fell under Chapter 39.17. Following the same reasoning, the Tribunal accepted the assessee's classification claim and rejected the Revenue's view that the metal braid gave the assembly its essential character for classification under Chapter 83.

Conclusion: The product was held classifiable under Heading 39.17, and the appeal was allowed with consequential relief.

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