https://www.taxtmi.com/caselaws?id=95715 Plastic hoses made for vacuum cleaners were treated as parts suitable for sole or principal use with that machine, and not as hoses of general use falling under Chapter 39. The tariff analysis turned on whether the goods were articles of general use and whether Section XVI applied; the revenue had not shown general use, while the hoses were specially designed for vacuum cleaners, so classification under Heading 85.09 was accepted instead of Heading 39.17. On that footing, the associated penalty and interest claims did not survive. en-us Mon, 21 Aug 2000 00:00:00 +0530 Wed, 14 Dec 2011 15:04:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95715 Plastic hoses made for vacuum cleaners were treated as parts suitable for sole or principal use with that machine, and not as hoses of general use falling under Chapter 39. The tariff analysis turned on whether the goods were articles of general use and whether Section XVI applied; the revenue had not shown general use, while the hoses were specially designed for vacuum cleaners, so classification under Heading 85.09 was accepted instead of Heading 39.17. On that footing, the associated penalty and interest claims did not survive. Case-Laws Central Excise Mon, 21 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95715