1999 (6) TMI 81

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..... The goods in dispute before us have been described in the Bill of Entry as temperature bellows. It consists of as mentioned in the impugned order itself (i) Brass Nipple, (ii) Bellow ring, (iii) Spring and (iv) Metal Housing. 2. The authorities below have classified the aforesaid goods under Tariff Heading 8307.90 relating to flexible tubing of base metal falling in the category of others i.e. o .....

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..... exible tubing at all. Flexible tubing in short length is merely a part of whole thing as described in the Bill of Entry and in the invoices. The goods as such, cannot, therefore, be called flexible tubing at all. Finding of the lower authority that the brass nipple spring and metal housing are merely attachments of the flexible tubing is not correct at all. An assembly of all the parts becomes an .....

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..... ced from both sides. We observe that imported goods are not flexible tubing by themselves. They are in the form of assembled parts which has been accepted by the lower authorities as meant for industrial pressure controller. We have also taken note of the fact that the imported goods have been cleared under this Tariff Heading 9032.90 both before and after the consignment. 7. In view of the over .....

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