https://www.taxtmi.com/caselaws?id=85984 The majority opinion classified the products "Aprons and Cots" under Heading 8448.00 as parts of textile machinery, emphasizing their acquired characteristics over their original nature as tubes and pipes. They disregarded the relevance of a prior Bombay High Court judgment due to changes in tariff headings. The dissenting opinion, however, supported classification under Heading 4009.99, maintaining the products' original tubing character. Ultimately, the final order rejected the assessee's appeal and allowed the Revenue's appeal, classifying the products under Heading 8448.00. en-us Thu, 06 Jun 1996 00:00:00 +0530 Tue, 09 Aug 2011 14:27:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85984 The majority opinion classified the products "Aprons and Cots" under Heading 8448.00 as parts of textile machinery, emphasizing their acquired characteristics over their original nature as tubes and pipes. They disregarded the relevance of a prior Bombay High Court judgment due to changes in tariff headings. The dissenting opinion, however, supported classification under Heading 4009.99, maintaining the products' original tubing character. Ultimately, the final order rejected the assessee's appeal and allowed the Revenue's appeal, classifying the products under Heading 8448.00. Case-Laws Central Excise Thu, 06 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85984