https://www.taxtmi.com/caselaws?id=3249 Layflat tubings emerging after extrusion and rolling were treated as separate finished goods, not merely in-process material, and Note 8 to Chapter 39 was read as expressly including layflat tubings within tubes, pipes and hoses. Thickness was held irrelevant for classification under Heading 39.17, so the product fell within that tariff entry and the demand could not be displaced on the appellate view adopted below. The stated result was that the issue was decided in favour of the Revenue and the duty demand was restored to that extent. en-us Tue, 25 Sep 2007 00:00:00 +0530 Wed, 16 Apr 2008 17:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3249 Layflat tubings emerging after extrusion and rolling were treated as separate finished goods, not merely in-process material, and Note 8 to Chapter 39 was read as expressly including layflat tubings within tubes, pipes and hoses. Thickness was held irrelevant for classification under Heading 39.17, so the product fell within that tariff entry and the demand could not be displaced on the appellate view adopted below. The stated result was that the issue was decided in favour of the Revenue and the duty demand was restored to that extent. Case-Laws Central Excise Tue, 25 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3249