https://www.taxtmi.com/caselaws?id=34855 Flexible ducting and parts thereof were held classifiable as lay flat tubes under Heading 39.17, because the product's form and function showed it operated as a tube rather than a distinct pipe or hose. Chapter Note 8 of Chapter 39 supported that classification, and the tariff description was read to treat "duct" as encompassing tube in this context. As the product fell within sub-heading 3917.00, it qualified for the nil rate of duty under Notification No. 6/2000-C.E. for lay flat tubes, and the Revenue's challenge was rejected. en-us Thu, 26 Feb 2009 00:00:00 +0530 Thu, 05 Nov 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34855 Flexible ducting and parts thereof were held classifiable as lay flat tubes under Heading 39.17, because the product's form and function showed it operated as a tube rather than a distinct pipe or hose. Chapter Note 8 of Chapter 39 supported that classification, and the tariff description was read to treat "duct" as encompassing tube in this context. As the product fell within sub-heading 3917.00, it qualified for the nil rate of duty under Notification No. 6/2000-C.E. for lay flat tubes, and the Revenue's challenge was rejected. Case-Laws Central Excise Thu, 26 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34855