1999 (6) TMI 81

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....r : P.C. Jain, Vice President]. - The goods in dispute before us have been described in the Bill of Entry as temperature bellows. It consists of as mentioned in the impugned order itself (i) Brass Nipple, (ii) Bellow ring, (iii) Spring and (iv) Metal Housing. 2. The authorities below have classified the aforesaid goods under Tariff Heading 8307.90 relating to flexible tubing of base metal ....

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....e other hand are that, they have not imported flexible tubing at all. Flexible tubing in short length is merely a part of whole thing as described in the Bill of Entry and in the invoices. The goods as such, cannot, therefore, be called flexible tubing at all. Finding of the lower authority that the brass nipple spring and metal housing are merely attachments of the flexible tubing is not correct ....