https://www.taxtmi.com/caselaws?id=98703 The Appellate Tribunal CEGAT, New Delhi, ruled in favor of the Department, classifying the imported goods as copper alloy tubes under CTH 74.11.29 instead of Bourden Springs under CTH 98.06 read with 90.26.90. The Tribunal determined that the goods did not possess the essential character of Bourden springs as they were considered tubes and not identifiable parts of the pressure gauge instrument. The decision was based on the analysis of the goods' physical characteristics, intended use, and references to mechanical engineering sources defining Bourden tubes. en-us Tue, 11 Feb 1997 00:00:00 +0530 Sat, 21 Jan 2012 16:46:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98703 The Appellate Tribunal CEGAT, New Delhi, ruled in favor of the Department, classifying the imported goods as copper alloy tubes under CTH 74.11.29 instead of Bourden Springs under CTH 98.06 read with 90.26.90. The Tribunal determined that the goods did not possess the essential character of Bourden springs as they were considered tubes and not identifiable parts of the pressure gauge instrument. The decision was based on the analysis of the goods' physical characteristics, intended use, and references to mechanical engineering sources defining Bourden tubes. Case-Laws Customs Tue, 11 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98703