2000 (8) TMI 333

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....r the Appellant. Shri V.K. Dahiya, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  The question for determination in this appeal is the classification of the product described as 'teflon hose assembly'. It is not in dispute that this assembly consists of pipes made of teflon which is the trade name for poly tetra fluoro ethylene (PTFE for short) on which a layer ....

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....etal braid. In any event what we are concerned with is not the description of the goods by the appellant or what is claimed by the appellant but its correct classification. Hence fact that the appellant had earlier classified the goods under heading 83.07, by itself does not bar the appellant from seeking to change the classification. 3. The technical literature shows that polyflouracarbon....

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.... the essential characteristics of plastic. 4. We would also note that excepts for the braid the products provided the essential characteristics of a pipe or tube. The function of a pipe and tube is to carry liquids and gases. The Explanatory notes to heading 83.07 speak of flexible tubings backed with rubber or plastic. A tube made of metal backed, it appears to us, may not carry liquids o....