https://www.taxtmi.com/caselaws?id=96410 Teflon plain hose with stainless steel braid and Teflon corrugated hose with stainless steel braid were treated as classifiable under Chapter 39.17, not Heading 83.07. The Tribunal followed an earlier decision on identical goods, applying the HSN notes and classification rules to hold that the composite hose retained its character as a Teflon hose rather than an article whose essential character was given by the metal braid. The Revenue's contention under Chapter 83 was rejected, and the assessee's classification under Heading 39.17 was accepted with consequential relief. en-us Mon, 11 Jun 2001 00:00:00 +0530 Wed, 21 Dec 2011 15:17:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96410 Teflon plain hose with stainless steel braid and Teflon corrugated hose with stainless steel braid were treated as classifiable under Chapter 39.17, not Heading 83.07. The Tribunal followed an earlier decision on identical goods, applying the HSN notes and classification rules to hold that the composite hose retained its character as a Teflon hose rather than an article whose essential character was given by the metal braid. The Revenue's contention under Chapter 83 was rejected, and the assessee's classification under Heading 39.17 was accepted with consequential relief. Case-Laws Central Excise Mon, 11 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96410