https://www.taxtmi.com/caselaws?id=466709 Stainless steel straight fittings such as male connectors, female connectors, adapters, reducers and unions were held to be tube or pipe fittings used to connect tubes or a tube with another apparatus and to create a leak-proof seal. The ruling treated the products as couplings in substance, relied on Heading 7307 and the HSN explanatory notes, and noted that couplings and sleeves are used interchangeably in that scheme. Because the goods are threaded and fit the description of threaded elbows, bends and sleeves, they are classifiable under Customs Tariff Item 7307 2200. A residuary heading was rejected because a specific entry was available. en-us Fri, 23 Feb 2024 00:00:00 +0530 Tue, 17 Feb 2026 19:25:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466709 Stainless steel straight fittings such as male connectors, female connectors, adapters, reducers and unions were held to be tube or pipe fittings used to connect tubes or a tube with another apparatus and to create a leak-proof seal. The ruling treated the products as couplings in substance, relied on Heading 7307 and the HSN explanatory notes, and noted that couplings and sleeves are used interchangeably in that scheme. Because the goods are threaded and fit the description of threaded elbows, bends and sleeves, they are classifiable under Customs Tariff Item 7307 2200. A residuary heading was rejected because a specific entry was available. Case-Laws Customs Fri, 23 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466709