2004 (12) TMI 514

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..... spondent. [Order per : P.G. Chacko, Member (J) (Oral)]. -  There is a demand of duty of Rs. 12,500/- on the appellants, in respect of which they have prayed for waiver of pre-deposit and stay of recovery. The demand is on "Drain Hose with Cap", which is classified by the assessee under sub-heading No. 8479.90 and by the Department under sub-heading No. 3917.00. The demand is based on the la .....

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..... ise and Customs [2000 (121) E.L.T. 690 (Tribunal)] wherein "Teflon hose assembly" was held classifiable under the same heading. 2. After considering the tariff entries and the submissions of both sides, we find that the appellants have a prima facie case. The case law cited by ld. DR are apparently distinguishable inasmuch as, in those cases, the items considered were not made wholly out of .....

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