https://www.taxtmi.com/caselaws?id=88651 Loose braidings were held to be classifiable under Chapter sub-heading 7312.90 as other articles of iron and steel, not as parts of hose pipes under Chapter 83. The determining factors were that the goods were independently traded and sold, had multiple uses including with PVC pipes, rubber hose and tufflon articles, and were not shown to be manufactured solely for fitment as integral hose-pipe parts. Chapter Note (1) to Chapter 83 excluded articles of iron and steel of Heading 73.12, and the HSN note relied on by the Revenue was found inapplicable to goods with multifarious uses and separate marketability. en-us Tue, 28 Apr 1998 00:00:00 +0530 Tue, 20 Sep 2011 13:30:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88651 Loose braidings were held to be classifiable under Chapter sub-heading 7312.90 as other articles of iron and steel, not as parts of hose pipes under Chapter 83. The determining factors were that the goods were independently traded and sold, had multiple uses including with PVC pipes, rubber hose and tufflon articles, and were not shown to be manufactured solely for fitment as integral hose-pipe parts. Chapter Note (1) to Chapter 83 excluded articles of iron and steel of Heading 73.12, and the HSN note relied on by the Revenue was found inapplicable to goods with multifarious uses and separate marketability. Case-Laws Central Excise Tue, 28 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88651