https://www.taxtmi.com/caselaws?id=204046 Classification of "Drain Hose with Cap" turned on whether the goods fell under Chapter Heading 39.17 as plastic hose items or under Chapter Heading 84.79 as machinery parts. The Tribunal found the earlier decision relied on by the lower authority inapplicable because the assessee was not a manufacturer of hose. Applying the principle that goods forming part of machinery are classifiable with the main machinery when the machinery itself falls under Heading 84.79, it accepted classification of the goods under Heading 84.79 and upheld that classification. en-us Tue, 11 Jan 2011 00:00:00 +0530 Fri, 01 Jul 2011 22:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204046 Classification of "Drain Hose with Cap" turned on whether the goods fell under Chapter Heading 39.17 as plastic hose items or under Chapter Heading 84.79 as machinery parts. The Tribunal found the earlier decision relied on by the lower authority inapplicable because the assessee was not a manufacturer of hose. Applying the principle that goods forming part of machinery are classifiable with the main machinery when the machinery itself falls under Heading 84.79, it accepted classification of the goods under Heading 84.79 and upheld that classification. Case-Laws Central Excise Tue, 11 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204046