https://www.taxtmi.com/caselaws?id=111955 Goods described as tube and assembly products were classified under Heading 8417 rather than Heading 7307 because their catalogue description showed designed assemblies with caps, cocks, valves, straps or framework, not mere pipe fittings or end closures. Note 2 to Section XV excludes Heading 7307 and similar base-metal articles as parts of general use, but that exclusion did not apply since the goods did not answer the genus of fittings covered by Heading 7307. The classification under Heading 8417 was therefore sustained, and the connected duty and penalty demands could not survive. en-us Fri, 28 May 2004 00:00:00 +0530 Thu, 26 Apr 2012 10:01:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111955 Goods described as tube and assembly products were classified under Heading 8417 rather than Heading 7307 because their catalogue description showed designed assemblies with caps, cocks, valves, straps or framework, not mere pipe fittings or end closures. Note 2 to Section XV excludes Heading 7307 and similar base-metal articles as parts of general use, but that exclusion did not apply since the goods did not answer the genus of fittings covered by Heading 7307. The classification under Heading 8417 was therefore sustained, and the connected duty and penalty demands could not survive. Case-Laws Central Excise Fri, 28 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111955