https://www.taxtmi.com/caselaws?id=40488 Brass cylinders and bushes manufactured as cast components for water pumps are not classifiable as pipes and tubes under Item 26A(3) of the Central Excise Tariff. Their specialised design, commercial character and use as hand-pump parts distinguish them from pipes and tubes, which ordinarily convey liquid or gas from one end to another. Classification must therefore reflect the goods' distinct functional identity as pump components rather than their physical form as brass castings. The revision application was allowed. en-us Thu, 01 Jun 1978 00:00:00 +0530 Sat, 08 May 2010 18:54:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40488 Brass cylinders and bushes manufactured as cast components for water pumps are not classifiable as pipes and tubes under Item 26A(3) of the Central Excise Tariff. Their specialised design, commercial character and use as hand-pump parts distinguish them from pipes and tubes, which ordinarily convey liquid or gas from one end to another. Classification must therefore reflect the goods' distinct functional identity as pump components rather than their physical form as brass castings. The revision application was allowed. Case-Laws Central Excise Thu, 01 Jun 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40488