https://www.taxtmi.com/caselaws?id=42632 SC held that the goods in question are classifiable under tariff item 28AA(iv) (pipe fittings) and not as separate pipe/tube items; entries in the Harmonised System and CCCN were found unhelpful for the domestic comprehensive entry. The Court set aside the Tribunal's contrary view, accepted the assessee's classification, and directed modification of excise assessments accordingly. en-us Tue, 16 Jan 1990 00:00:00 +0530 Mon, 27 Oct 2025 22:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42632 SC held that the goods in question are classifiable under tariff item 28AA(iv) (pipe fittings) and not as separate pipe/tube items; entries in the Harmonised System and CCCN were found unhelpful for the domestic comprehensive entry. The Court set aside the Tribunal's contrary view, accepted the assessee's classification, and directed modification of excise assessments accordingly. Case-Laws Central Excise Tue, 16 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42632