https://www.taxtmi.com/caselaws?id=102120 Plastic hoses used in agricultural sprayers were held to fall under Heading 3917.00 as tubes, pipes and hoses of plastics because they are hollow plastic products used for conveying liquids. The tariff description of the article itself prevailed over classification by end-use as a component of machinery, and the exclusion for parts of general use did not extend to such hoses. On that basis, classification under Heading 8424.00 was rejected and the exemption under Notification No. 46/94 was unavailable. The lower appellate classification was set aside and the assessment restored. en-us Fri, 03 May 2002 00:00:00 +0530 Mon, 13 Feb 2012 17:12:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102120 Plastic hoses used in agricultural sprayers were held to fall under Heading 3917.00 as tubes, pipes and hoses of plastics because they are hollow plastic products used for conveying liquids. The tariff description of the article itself prevailed over classification by end-use as a component of machinery, and the exclusion for parts of general use did not extend to such hoses. On that basis, classification under Heading 8424.00 was rejected and the exemption under Notification No. 46/94 was unavailable. The lower appellate classification was set aside and the assessment restored. Case-Laws Central Excise Fri, 03 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102120