2000 (8) TMI 333 - AT - Central Excise

Summary

The appellate tribunal classified the product 'teflon hose assembly' under heading 39.17 instead of 83.07, based on its composition and essential characteristics. The presence of stainless steel wire braid did not alter the classification as it did not provide the product's essential character. The tribunal emphasized the corrosion resistance of the teflon material and concluded that the product functioned as a plastic tube rather than a metal tube. The appeal was allowed.