2000 (12) TMI 454

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....dents. [Order per : Gowri Shankar, Member (T)]. - The question for consideration in this appeal is the classification in the Central Excise tariff of the "sensing element" manufactured by the respondent. It claimed classification under heading 4009.99, which covers tubes and pipes or hose of vulcanised rubber, other than hard rubber. The department was of the view that the goods should be class....

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....tube for this purpose. 4. Neither the Assistant Collector nor the Commissioner (Appeals) have given any clear reasoning to say why the product should be considered as tube. Both of them agree that a tube or a pipe should be used for conveying fluids. They thereafter say that because water is injected inside the tube, its essential character of tube or pipe is retained. 5. The precise f....