https://www.taxtmi.com/caselaws?id=93816 Classification of a teflon hose assembly turns on the component imparting its essential character. PTFE tubing provided the relevant corrosion resistance, while the glass-fibre and stainless-steel wire braid served only as reinforcement. The metal braid therefore did not alter the assembly's essential character as a plastic tube or pipe. Consistently with the HSN Explanatory Notes on composite articles retaining essential plastic characteristics, the assembly falls under heading 39.17 as tubes and pipes of plastic rather than heading 83.07 as flexible tubings of base metal. en-us Wed, 09 Aug 2000 00:00:00 +0530 Thu, 17 Nov 2011 11:23:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93816 Classification of a teflon hose assembly turns on the component imparting its essential character. PTFE tubing provided the relevant corrosion resistance, while the glass-fibre and stainless-steel wire braid served only as reinforcement. The metal braid therefore did not alter the assembly's essential character as a plastic tube or pipe. Consistently with the HSN Explanatory Notes on composite articles retaining essential plastic characteristics, the assembly falls under heading 39.17 as tubes and pipes of plastic rather than heading 83.07 as flexible tubings of base metal. Case-Laws Central Excise Wed, 09 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93816