https://www.taxtmi.com/caselaws?id=114918 The Appellate Tribunal CESTAT, CHENNAI granted the waiver of pre-deposit and stay of recovery to the appellants in a case concerning the classification of "Drain Hose with Cap" under different sub-headings. The Tribunal found that the item, made entirely of plastic material, should be classified under sub-heading No. 8479.90, differing from the Department's classification under sub-heading No. 3917.00. This decision was based on the distinction of relevant case laws and the composition of the goods, emphasizing the importance of accurate classification and legal arguments supported by precedents. en-us Mon, 27 Dec 2004 00:00:00 +0530 Tue, 22 May 2012 12:48:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114918 The Appellate Tribunal CESTAT, CHENNAI granted the waiver of pre-deposit and stay of recovery to the appellants in a case concerning the classification of "Drain Hose with Cap" under different sub-headings. The Tribunal found that the item, made entirely of plastic material, should be classified under sub-heading No. 8479.90, differing from the Department's classification under sub-heading No. 3917.00. This decision was based on the distinction of relevant case laws and the composition of the goods, emphasizing the importance of accurate classification and legal arguments supported by precedents. Case-Laws Central Excise Mon, 27 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114918