Pipe Fittings from Pipes and Tubes Retain Same Excise Classification; No Change in Basic Properties or End Use.

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....Classification of goods - Pipes and Couplings - Parts of A.C. or not - Pipe fittings made out of pipes and tubes continue to be pipes and tubes. Therefore, it is not a different article for excise classification but only a smaller article within the same classification provided that there is no change in basic physical property and possible end use.....