https://www.taxtmi.com/caselaws?id=89105 PVC braided hose pipes classifiable under Heading 39.17 were treated as hose pipes, not multilayer plastic laminated tubes, for exemption purposes under Notification No. 53/88. The analysis distinguished reinforced flexible hose pipes from plain-walled laminated tubes and relied on trade and technical understanding, together with a Board circular clarifying that PVC hose pipes do not become multilayer laminated tubes. Their use for non-agricultural purposes did not change their basic description, and the absence of proof that the product lacked reinforcement supported the classification claim under Sl. No. 26(ii). en-us Fri, 03 Jul 1998 00:00:00 +0530 Fri, 23 Sep 2011 14:41:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89105 PVC braided hose pipes classifiable under Heading 39.17 were treated as hose pipes, not multilayer plastic laminated tubes, for exemption purposes under Notification No. 53/88. The analysis distinguished reinforced flexible hose pipes from plain-walled laminated tubes and relied on trade and technical understanding, together with a Board circular clarifying that PVC hose pipes do not become multilayer laminated tubes. Their use for non-agricultural purposes did not change their basic description, and the absence of proof that the product lacked reinforcement supported the classification claim under Sl. No. 26(ii). Case-Laws Central Excise Fri, 03 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89105