1998 (8) TMI 155 - AT - Customs

Summary

The Appellate Tribunal CEGAT, New Delhi upheld the classification of imported lyflex hose chrome - 12mm under Tariff Heading 83.07 as "flexible tubing of base metal." The appellants claimed classification 8481.90, arguing that the hoses are not flexible tubes. However, the tribunal ruled that hoses fall under Heading 83.07 as a type of flexible tube. The appeal was dismissed.