1998 (8) TMI 155

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.... [Order per : P.C. Jain, Member (T)]. - The appellants herein have imported lyflex hose chrome - 12mm. The authorities below have classified the same as under Tariff Heading 83.07 which reads as follows :- "Flexible tubing of base metal with or without fittings". The appellants on the other hand claim classification 8481.90. 2. The authority below has ousted Chapter 84 by giving the fol....

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....the conclusion that articles of Chapters 82 and 83 are excluded from Section XVI. The impugned goods are in fact in the nature of `part' of a complete shower which is attached to the tap. It can by no stretch of imagination be treated as part of the tap, as it is a complete article by itself. Applying the rule of harmonious construction between Section Note 1(k) to Section XVI and Note 1 to Chapte....

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....will apply here. He submits, hoses cannot be covered by expression `flexible tubing'. He, therefore, prays for setting aside the impugned order. 4. Learned JDR Shri R.S. Sangia on the other hand reiterates the finding of the lower authority. 5. We have carefully considered the pleas advanced from both sides. We observe that the expression flexible tubing mentioned in Tariff Heading 83.....