https://www.taxtmi.com/caselaws?id=81122 Pipe fittings such as elbows, tees, bends, sockets and flanges were treated as falling within the specific tariff entry for pipes and tubes rather than the residuary Tariff Item 68. The Tribunal applied the settled principle that a residuary entry is available only when goods cannot reasonably be classified under a specific heading, and held that machining, tumblasting, annealing, threading and galvanising did not destroy the essential identity of the goods as pipe fittings. Classification depends on the commercial and tariff understanding of the goods, not merely on the manufacturing process. Tariff Item 68 was therefore inapplicable and the Revenue's position failed. en-us Mon, 18 Feb 1991 00:00:00 +0530 Wed, 22 Jun 2011 15:44:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81122 Pipe fittings such as elbows, tees, bends, sockets and flanges were treated as falling within the specific tariff entry for pipes and tubes rather than the residuary Tariff Item 68. The Tribunal applied the settled principle that a residuary entry is available only when goods cannot reasonably be classified under a specific heading, and held that machining, tumblasting, annealing, threading and galvanising did not destroy the essential identity of the goods as pipe fittings. Classification depends on the commercial and tariff understanding of the goods, not merely on the manufacturing process. Tariff Item 68 was therefore inapplicable and the Revenue's position failed. Case-Laws Central Excise Mon, 18 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81122