ORDER
JH Joglekar, Member (T)
1. The single issue for determination in this appeal is the classification of the product made by the appellants. The catalogue called the product as “Teflon Plain Hose with S.S.Braid / Teflon Corrugated Hose with S.S. Braid,” The assessees held that plastic hose being specifically covered under Chapter 39, the appropriate heading was under Ch.39.17. The claim of the Revenue was that the product is classifiable under heading 83.07. The Commissioner held that it was metal that gave the essential characteristics to the assembly and therefore, the classification under Chapter 83 was appropriate.
2. During the hearing the judgement of the Tribunal reported in 2000(121)E.L.T. 690 – J.R. Engineering Indus.(P).Ltd. vs. CCE was produced before us. On perusal of the judgement, we find that the identical product was before the Tribunal for decision and the contested classifications were also the same. The Tribunal after referring to the HSN Note and on examining the Rules for which the product was to be put upheld the classification under Chapter heading 37.17. Applying the law so laid down in that case, we allow this appeal with consequential relief.
(Dictated in Court)