https://www.taxtmi.com/caselaws?id=86659 M.S. bends, reducers and similar welded articles used to join two straight lengths of pipes were treated as pipe fittings rather than pipes and tubes. Their essential function was to connect pipe bores at angles and withstand pressure at the joint, which aligned with the HSN description covering elbows, bends, reducers and similar connecting articles. The ISI reference to such goods as "specials" did not alter their commercial character. On that functional and descriptive basis, the goods were classified under Heading 7307 and not under Heading 7305.90. en-us Mon, 31 Mar 1997 00:00:00 +0530 Fri, 26 Aug 2011 12:48:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86659 M.S. bends, reducers and similar welded articles used to join two straight lengths of pipes were treated as pipe fittings rather than pipes and tubes. Their essential function was to connect pipe bores at angles and withstand pressure at the joint, which aligned with the HSN description covering elbows, bends, reducers and similar connecting articles. The ISI reference to such goods as "specials" did not alter their commercial character. On that functional and descriptive basis, the goods were classified under Heading 7307 and not under Heading 7305.90. Case-Laws Central Excise Mon, 31 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86659