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    <title>1998 (8) TMI 155 - CEGAT, NEW DELHI</title>
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    <description>Chrome-plated flexible shower hose was treated as flexible tubing of base metal for tariff purposes, because Heading 83.07 was read to cover flexible tubing of all types where the goods are flexible and made of base metal. The attempted distinction between a hose and a tube was rejected, and the hose was also not accepted as a part of taps or shower fittings since it was a complete article by itself and a tap could function without it. The classification under Heading 83.07 was therefore upheld.</description>
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    <pubDate>Fri, 07 Aug 1998 00:00:00 +0530</pubDate>
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      <title>1998 (8) TMI 155 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=88935</link>
      <description>Chrome-plated flexible shower hose was treated as flexible tubing of base metal for tariff purposes, because Heading 83.07 was read to cover flexible tubing of all types where the goods are flexible and made of base metal. The attempted distinction between a hose and a tube was rejected, and the hose was also not accepted as a part of taps or shower fittings since it was a complete article by itself and a tap could function without it. The classification under Heading 83.07 was therefore upheld.</description>
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      <pubDate>Fri, 07 Aug 1998 00:00:00 +0530</pubDate>
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