1997 (12) TMI 417

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....spondent. [Order per : V.P. Gulati, Vice President]. - The issue in the appeal relates to the classification of item Cable Conduit. 2. The ld. Advocate for the appellants has pleaded that the appellants have sought for classification under T.H. 8466.93 while the Revenue has assessed it under T.H. 83.07. He has pleaded that under the HSN, the flexible tubing made into form of machinery or ....

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....of base metal. There is no dispute that this answers to this description. The plea of the appellant is that since this is for use on the machine tool to provide protective covering to the cable, it should be deemed to be a part of the machine tool. 5. The ld. JDR has pointed out that the goods imported are in length and have to be cut to length and shape for being used on the machine. 6.&em....