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Case Law Details

Case Name : In re Bangalore Fluid System Components Private Limited (CAAR Mumbai)
Appeal Number : Ruling Nos. CAAR/Mum/ARC/28/2024
Date of Judgement/Order : 23/02/2024
Related Assessment Year :

In re Bangalore Fluid System Components Private Limited (CAAR Mumbai)

Introduction: In the matter of Bangalore Fluid System Components Private Limited’s application for advance ruling, the Customs Authority of Advance Ruling (CAAR) Mumbai examined the classification of Stainless Steel Straight Fittings. The applicant sought clarification on the categorization of various fittings, including Male Connector, Female Connector, Adapter, Reducer, and Union.

Detailed Analysis: The applicant, an authorized distributor for Swagelok Company (USA), imports high-quality instrumentation products, including stainless steel straight fittings. These fittings, often referred to as ‘couplings,’ play a crucial role in creating leak-proof connections for tubes and apparatus. The application focused on the interpretation of the relevant tariff entry (73072200) and the interchangeability of terms like ‘sleeves’ and ‘couplings’ in the explanatory notes.

The submission highlighted the functional aspects of Male Connectors, Female Connectors, Adapters, Reducers, and Unions. The contention was that these fittings, despite having different names, serve the common purpose of connecting tubes or apparatus, thus qualifying as ‘couplings.’ The applicant supported their claim by referencing US Harmonized Tariff Schedule (HTS) codes and guidance documents from US Customs and Border Protection.

The jurisdictional Commissionerate, in its response, argued against the classification under 73072200, suggesting that the goods might be more appropriately classified under 73072900 (Others). The key point of contention revolved around whether the primary connection was through threaded elements.

During the personal hearing, the applicant presented additional evidence, including US HTS codes, manufacturer classification, and references to other brands following a similar classification. The applicant also referred to a relevant case law (M/s. Bombay Fluid System Components Private Limited Vs Air Cargo Complex) to strengthen their position.

Conclusion: In conclusion, the case raises intricate questions about the classification of Stainless Steel Straight Fittings. The applicant contends that these fittings should fall under the tariff entry 73072200, emphasizing the functional aspect of creating leak-proof connections. The jurisdictional Commissionerate, however, argues for a broader classification under 73072900.

The final decision rests with the Customs Authority of Advance Ruling (CAAR) Mumbai, which will consider the legal interpretations, US HTS codes, and the presented evidence before providing a ruling on the appropriate classification of the Stainless Steel Straight Fittings.

This case underscores the complexities involved in tariff classification and the importance of legal interpretations and precedents in resolving such matters. The outcome will have implications for the applicant’s import activities and may set a precedent for similar cases in the future.

FULL TEXT OF THE ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, MUMBAI

M/s Bangalore Fluid System Components Private Limited (IEC No.: 0799004987) (Herein after will be referred to as ‘Applicant’) filed an application for advance ruling in the Office of Secretary, Customs Authority for Advance Ruling (CAAR) Mumbai on 15.05.2023 seeking advance rulings on the classification of Stainless Steel Straight Fittings as below:

1. Male Connector

2. Female Connector

3. Adapter

4. Reducer

5. Union

2. Submission by the Applicant:

2.1 The applicant has informed that they arc authorized distributor for Swagelok Company (USA) in India. Swagelok Company (USA) manufactures fluid systems technology products and solutions and sells them through a network of distributors in various countries around the world. The applicant imports and locally distributes these highest quality instrumentation products such as fittings, valves, tubing, hoses, quick connects, pressure regulators, sample cylinders, orbital welding machines, pressure gauges, leak detectors, lubricants and sealants etc. One of the main type of fittings imported are stainless steel straight fittings (`couplings’).

2.2 One of the many products imported are compression type stainless steel straight fittings. These are made of stainless steel and have a twin-ferrule mechanical grip design. They are essentially leak tight tube fitting connections, which provide excellent gas-tight sealing and tube-gripping action. The primary use of the product is for connecting the bores of two tubes together, or for connecting a tube to some other apparatus creating a seal for leak proof flow of liquid or gas. Technical diagram of the product evidencing that the seal is created by contact and the ends are threaded has been enclosed herewith.

2.3 main types of straight fittings have been illustrated below for ease of reference:

S No.

Product Description Photo reference
1 Male connector A stainless steel straight fitting that has male threading at one end. It is used to connect a tube to a female threaded end and has application in many

industries.

The threaded end of the fitting makes a connection by attaching two threaded pieces, one male (where threads project on the outside of the fitting) and the other female (where threads are found inside the fitting). Male threads are inserted into female
threads.

The other end of the fitting has a nut and twin ferrule design which enables a mechanic grip to the tube. However, please note that in this end, even though threads are not used to create a seal, threads are present for assembly of the fitting.

Unlike the threaded end where the seal is created by locking the male threads into the female threads, the seal is created by tightening the nut and causing the ferrules to grip the tube thus, creating a compression type seal.

Essentially the function of both ends in the same, ie, creating a seal for leak proof flow of gas or liquid.

Male Connector
2 Female connector A stainless steel straight fitting that has female threading one end. It is used to connect a tube to a male threaded end and has application in many industries.

The threaded end of the fitting makes a connection by attaching two threaded pieces, one male (where threaded project one the outside of the fitting) and the other female (where threads are found inside the fitting) Male threads are inserted into female threads.

The other end of the fitting has a nut and twin ferrule design which enables a mechanic grip to the tube. However, please note that in this end, even though threads are not used to create a seal, threads are present for assembly of the fitting.

Unlike the threaded end where the seal is created by locking the male threads into the the female threads, the seal is created by tightening the nut and causing the ferrule to grip the tube thus, creating a compression type seal.

Female Connector
3 Adapter This is a straight fitting that has threaded ends on one side and a tube stub on the other side. It is used to connect gauges or o eliminate alignment issues in a tubing system. The function is similar to male/female connectors. Adapter
4 Reducer This is a straight fitting with a nut and twin ferrule on one side and a tube stub on the other side. This is used to connect a tube with another tube fitting of a different size or other items. Reduce
5 Union It is a straight fitting with nut and twin ferrule connection on both ends. Generally used to join two tubes of same or different sizes in various industries. These fittings also have threads for assembly of the fitting. Union

2.4 The Applicant submits that while the product has been referred to as straight fittings, given that their usage is to connect or couple tubes or a tube with some apparatus these products arc commonly called as ‘couplings’.

2.5 The applicant submits that while the relevant entry I ISN 73072200 employs the terms threaded sleeves, the explanatory notes use the term ‘sleeves’ and ‘couplings’ interchangeably. The relevant extract of the same has been reproduced below for ease of reference:

“This heading therefore includes flat flanges and flanges with forged collars, elbows and bends and return bends, reduces, tees, crosses, caps and plugs, lap joint stub-ends, fittings for tabular railings and structural elements, off sets, multi-branch pieces, couplings or sleeves, clean out traps, nipples, unions, clamps and collars …”

Based on the explanatory note mentioned above, it can be observed that the sleeves and couplings are used interchangeably.

2.5.1 The terms ‘couplings’ and ‘sleeves’ have not been defined in CTA. Accordingly, reliance can be placed on the plumbing dictionary to derive the meaning as well as the function:

Dictionary

Definition
Plumbing Supply Coupling is a fitting that joins two pieces of pipe (or other fittings) together.
ASSE Plumbing Dictionary  `Sleeve Coupling’ is a piece of pipe, or a thimble, for covering a joint or for coupling two lengths of piping.

Based on the aforesaid definition, the Applicant submits that both coupling and sleeve have the same end usage of joining two pieces of pipes/tubes or a pipe/tube with some apparatus

2.6 The entry 73072200 covers threaded elbows, bends and sleeves. In this context, the

Applicant wishes to highlight that while the threads arc not used for the connection with tubes, all the straight fittings are threaded for its own assembly. Further, in the explanatory notes as well as in common parlance, the terms ‘sleeves’ and ‘couplings’ arc used interchangeably. Hence, it can be concluded that the straight fittings in question can qualify as threaded sleeves or couplings.

2.7 Further, based on the product description explained above, it can be construed that

connectors, adapters, unions or reducers are merely types of stainless steel straight fittings or couplings and have the same functions. Primary purpose of all the said products is to connect or join two pipes/tubes or a pipe/tube with some apparatus Hence, reducers or unions, though mentioned separately in the explanatory note, should also be considered as a type of coupling and should merit classification similar to couplings.

2.8 Accordingly, based on the legal interpretations and judicial pronouncements, it can be

concluded that since threaded sleeves/couplings have a specific tariff entry viz. 73072200, stainless steel straight fittings (couplings) should be classified under the said entry.

2.9 The applicant also highlighted the below mentioned US I ITS which is also followed by the supplier, Swagelok USA for classification of straight fittings.

Tariff heading – 7307.22.1000 — Stainless Steel Sleeves (pipe couplings)

2.9.1 From the description of the aforesaid tariff heading, it is clearly evident that US Tariff also consider sleeves and couplings as similar product and both the terms can be used interchangeably.

2.10. Further, in a guidance document issued by US Customs and Border Protection for `Classification and Marking of Pipe Fittings’ under I leading 7307, it has been avidly stated that stainless steel threaded sleeves can also be termed as couplings. Relevant extract has been reproduced below:

“Stainless steel threaded sleeves, also known as couplings, are provided for in subheading 7307.22.1000.”

2.11 In view of the above, present application is being preferred before the Honorable Customs Authority for Advance Ruling to seek whether the subject product stainless steel straight fittings (couplings) can be classified under the heading 7307 2200.

3. Port of Import and reply from jurisdictional Commissionerate:

3.1 The applicant in their CAAR-1 indicated that they intend to import the subject goods from the jurisdiction of Pr. Commissioner of Customs, Airport and Air Cargo, Bangalore. The application was forwarded to the jurisdictional of Pr. Commissioner of Customs, Airport and Air Cargo, Bangalore for their comments vide this office letters dated 22.05.2023, 24.08.2023, 01.11.2023, 09.11.2023 & 04.12.2023.

3.2 The Jurisdictional Pr. Commissioner of Customs, Airport and Air Cargo, Bangalore sent the comments vide their letter dated 19.12.2023 wherein Inter-alia it has been informed that:

3.2.1 As per the available records in the Commissionerate with respect to M/s Bangalore Flu id System Components Pvt. Ltd., there is no other pending application raising this question and the same has not been decided by any court.

3.2.2 The subject goods are not classifiable under C111 7307 2200 for the reasons as below:

SI. No. Goods/ product Comment of CTI-1 Applicability
1 Male Connector These have one end with twin ferrule design and other end threaded, connection in case of goods is not primarily made by inserting male threads into female threads. Primary connection made in the goods are twin ferrule design which enables a mechanic grip to the tube. Other end which is threaded but is secondary as the same is not used to create seal. It is not clearly established that the goods arc “threaded elbow, bends and sleeves and CTII 7307 2200 is not applicable.
2 Female
Connector
3 Adaptor It is a straight fitting that has threaded end at one side and tube stub on the other end. It appears usable as tube and pipe  fittings but  it is not   identical    to  elbows, bends or sleeves, hence CTI 17307 2200 is not applicable.
4 Reducer It is a straight fitting that has one end with twin ferrule design and a tube stub on the other end (no threaded end). It appears usable as tube and pipe fittings but it is not identical to elbows, bends or sleeves, hence CIE 17307 2200 is not applicable.
5 Union It is a straight fitting that has both ends with twin ferrule (no threaded end). It appears     usable as tube and  pipe fittings but it is not identical to elbows, bends or sleeves, hence CTI-1 7307 2200 is not applicable.

3.2.3 The goods appear to be classifiable under CTI1 7307 but not specifically under CTI I 7307 2200, the goods being made of stainless steel merits classification under C’I’H 7307 2900 (Others).

4. Details of Personal Hearing:

4.1 n A personal hearing was held on 28.12.2023 at 11:30 AM. Shri Suresh Sud, MD of M/s. Fluid System Components Private Limited, Shri. Keyur Janak Shah (PWC) and Ms. Minal 13handari (PWC) appeared on behalf of applicant for the hearing. The applicant reiterated their written submission and expressed that their product is most suitably classifiable under CTII 73072200. They also submitted their additional submission during hearing and referred certain US authorities’ classification on the subject items. They also relied upon case law in the matter of M/s. Bombay Fluid System Components Private Limited Vs Air Cargo Complex (Import) Mumbai in final order of CESTAT No A/86134/2023. They have been provided a copy of reply from the department side to offer their comments. At the same time a copy of additional submission provided by them is provided to the department side for further comments. Two weeks’ time granted to both applicant as well as to the respondent department. The matter was rescheduled for hearing on 17.01.2024.

4.2 1st Additional Submission by Applicant: The applicant vide their letter dated 27.12:2023 has made following submissions:

4.2.1 Under the Harmonized Tariff Schedule of the United States (“US FITS”), sleeves and couplings have been used interchangeably under I-ISN code 7307.22.10. A copy of the US HTS (appearing on the official US I ITS site) showing the relevant extract has been enclosed.

4.2.2 Additionally, in a guidance document issued by US Customs and Border Protection for `Classification and Marking of Pipe Fittings’ under Heading 7307, it has been avidly stated that stainless steel threaded sleeves can also be termed as couplings and arc classifiable under FISN code 7307.22.1000. Relevant extract has been reproduced below for case of reference:

“Stainless steel threaded sleeves, also known as couplings, are provided for in subheading 7307.22.1000.”

4.2.3 Further, the manufacturer whose stainless-steel sleeves arc imported by the Applicant also classifies the stainless-steel sleeves under 7307.22. A letter from Swagelok Company USA (manufacturer) evidencing the same has been enclosed.

4.2.4 The Application for Advance Ruling also contains several cases under the US I ITS which support the classification of HSN 7307.22.1000. In addition to those, reliance may also be placed on the US Customs ruling in the case of Ms. Cynthia Y Huang. In the said case, one of the items in question was stainless-steel tube connectors. The key facts recorded for the said connectors are as follows:

  • The stainless-steel was designed to connect extruded aluminum tubes used in a commercial aircraft fuel system;
  • The product is hollow and swaged with an outside diameter of 3.052″; and
  • Based upon the provided photos, the product appears to be threaded and are manufactured using a combination of nuts, washers and ferrules.

In the above case, it was held that the stainless-steel tube connector is classifiable under 7307.22.10. The product description recorded in the case largely matches with product description of the stainless-steel sleeve imported by the Applicant. Accordingly, the same should also be classifiable under HSN 7307 22.

4.2.5. Additionally, it can also be observed that the same classification has been adopted for similar products of other brands and companies. Screenshots from websites of ABB, Staff, Thomas & Betts and Boeing showing classification for stainless-steel sleeves have been enclosed to the additional submission.

4.3 Personal Hearing was again held on 17.01.2024 at 4:00 PM. Shri Suresh Sud and Shri Keyur Shah appeared for personal hearing on behalf of Applicant. They reiterated the contention made in the written contention and submitted that their product viz. Male Connector, Female Connector Adapter, Reducer and Union. Merit classification under CTI I 73072200. They also filed additional submission and further relied upon the judgment in Customs Appeal No. 85287 of 2022 and others decided vide Hon’ble cEsTAT Order dated 20.12.2023.

4.4  2nd Additional Submission by Applicant:

4.4.1. The applicant vide their letter dated 16.01.2024 has given rebuttal on the remarks made by Office of Pr. Commissioner of Customs, Airport and Air Cargo, Bangalore Customs as below:

Product

Comments made by Hon’ble Principal Commissioner, Bangalore, on classification Clarifications by the Applicant
 Male Connector and Female Connector These have one end with twin ferrule design and other end threaded, connection in case of goods is not primarily made by inserting male threads into female threads. Primary connection made in the goods arc twin ferrule design which enables a mechanic grip to the tube. Other end which is threaded but is secondary as the same is not used to create seal. It

is not clearly established that the goods are “threaded elbow, bends and sleeves” and CTI-I 7307 2200 is not applicable.

It was demonstrated that a sleeve/coupling is used to connect a tube with an equipment with opposite threading. In other words, a male connector having male threads is used to connect a tube with an equipment having female threads. Likewise, a female connector having female threads is

used to connect a tube with an equipment having male threads. Additionally, on removing the nut on the other end, it can also be observed that both ends are threaded.

This item hence meets both conditions for classification under CTI-I 7307 2200. It is a sleeve/coupling and has threads.

Adaptor It is a straight fitting that has threaded end at one side and tube stub on the other end. It appears usable as tube and pipe fittings but it is not identical to elbows, bends or sleeves, hence CTI I 7307 2200 is not applicable. It was demonstrated that an adapter is used to connect some item with a pipe threaded connection with either another tube fitting or a pressure gauge or other item using the tube stub.

This item hence meets both conditions for classification under CTI-I 7307 2200. It is a sleeve/coupling and has threads.

Reducer It is a straight fitting that has one end with twin ferrule design and a tube stub on the other end (no threaded end). It appears usable as tube and pipe fittings but it is not identical to elbows, bends or sleeves, hence CTFI 7307 2200 is not applicable. It was demonstrated that a reducer is used to connect a larger diameter tube on one end with another sleeve/coupling or other item typically having a smaller diameter on the other side. This is why it is called a reducer.

Further, it was demonstrated that a reducer is threaded. The same was demonstrated by removing the nut on the fitting.

demonstrated by removing the nut on the fitting.

This item hence meets both conditions for classification under CTI I 7307 2200. It is a sleeve/coupling and has threads.

Union It is a straight fitting that has both ends with twin ferrule (no threaded end). It appears usable as tube and pipe fittings but it is not identical to elbows, bends or sleeves, hence CTI-I 7307 2200 is not applicable. It was demonstrated that a union is used to connect two tubes together. Further, it was explained that a union is threaded on both ends. The same was demonstrated by removing the nuts on both ends of the fitting and then the threads were clearly visible.

This item hence meets both conditions for classification under CH I 7307 2200. It is a sleeve/coupling and has threads.

4.4.2 The applicant has also submitted a write-up consisting of all the types of products offered by the overseas manufacturer. In the said write-up, they have highlighted the various headings (7307.2100, 7307.2200, 7307.2300 and 7307.2900) under which the said products are presently classified and the rationale behind the classification. The said documents reinforce that the aforementioned products are classifiable under the tariff heading 7307 2200.

4.4.3 The applicant has further informed that for similar products as being dealt by the Applicant, were imported by a company known as M/s. Bombay Fluid Systems Private Limited. The classification dispute for the said case was heard by the I Hon’ble Mumbai CESTAT. The said case was held in favour of the importer and the classification under heading 7307 2200 was confirmed. Subsequently, the competing company filed 165 appeals with respect to bills of entries that were originally filed under the heading 7307 2200 but were reassessed under the heading 7307 2900 by the proper officer. The said appeals were also decided in favour of the importer and the classification under 7307 2200 was upheld. The relevant extract from the decision has been reproduced below for ease of reference:

“In the case in hand, we find that the goods in question imported by the appellants fittingly fill under the CTI 7307 2200 in as much as the description of the product submitted by the appellants clearly demonstrates that the same are threaded elbows, bends, etc.

In view of the above discussions, we do not find any merits in the impugned orders, in so far as the classification of the goods in dispute was changed from CTI 7307 2200 to CI 17307 2900″

4.4.4 The Applicant submitted that the products imported by the appellant in the aforementioned appeal are similar to the products in question, they have been imported from the same manufacturer i.e., Swagelok USA and have the same application as described in the ruling. Hence, the aforementioned decisions should be squarely applicable in the Applicant’s case for determining the classification.

5.1 I have considered all the materials placed before me in respect of the classification of subject goods. I have gone through the submissions made by the applicant during the personal hearing as well as the response received From the Jurisdictional Customs Commissionerate. Therefore, I proceed to pronounce a ruling on the basis of information available on record as well as existing legal framework. The issue before me pertains to the classification of 05 Stainless Steel Straight Fittings (Male Connector, Female Connector, Adapter, Reducer and Union).

5.2 I find that the primary use of the product is for connecting the bores of two tubes together, or for connecting a tube to some other apparatus creating a seal for leak proof flow of liquid or gas. The subject goods have been referred to as straight fittings, given that their usage is to connect or couple tubes or a tube with some apparatus these products are commonly called as ‘couplings’.

6.1 Before deciding on the issue, let me deliberate on the legal framework prescribed in Customs Tariff Act, 1975, Chapter/ Section notes along with FISN explanatory notes.

6.2 Relevant portion of CTI1 7307 is reproduced below for ease of reference:

Relevant portion

6.3 While examining the scope of CTI 17307 I find that the CTI 17307 covers Tube or Pipe fittings (for example Couplings, Elbows, Sleeves), of Iron or Steel. I find the CTI 7307 2200 specifically covers threaded elbows, bends and sleeves.

6.4 It is an established fact that in case of any doubt the HSN is a safe guide for ascertaining the true meaning of any expression used in the Tariff Act. The case of Commissioner of Customs & Central Excise vs Phil Corporation Ltd in Appeal (civil) 2215 of 2002 dated 07/02/2008, is directly relevant and applicable in the instant case of the applicant. In the judgement of the said case Hon’ble Supreme Court has held “a number of cases, this Court has clearly enunciated that EISN is a safe guide for the purpose of deciding issues of classification. In the present case I find that as per 11SN explanatory notes the relevant entry CTI 73072200 employs the terms threaded sleeves. The explanatory notes use the term ‘sleeves’ and `couplings’ interchangeably. The relevant extract of the same has been reproduced below for ease of reference:

“This heading therefore includes flat flanges and flanges with forged collars, elbows and bends and return bends, reduces, tees, crosses, caps and plugs, lap joint stub-ends, fittings for tabular railings and structural elements, off sets, multi-branch pieces, couplings or sleeves, clean out traps, nipples, unions, clamps and collars…”

Based on the explanatory note mentioned above, I find that the sleeves and couplings arc used interchangeably.

7. I find that Male Connector having male threads is used to connect a tube with an equipment having female threads. A female connector having female threads is used to connect a tube with an equipment having male threads. On removing the nut on the other end, it can also be observed that both ends are threaded. An adapter is used to connect some item with a pipe threaded connection with either another tube fitting or a pressure gauge or other item using the tube stub. A reducer is used to connect a larger diameter tube on one end with another sleeve/coupling or other item typically having a smaller diameter on the other side. Further, I find that the reducer is threaded. The same has been demonstrated by removing the nut on the fitting. A union is used to connect two tubes together. Further, it has been explained that a union is threaded on both ends. The same has been demonstrated by removing the nuts on both ends of the fitting and then the threads were clearly visible. It is therefore apparent that the subject goods arc threaded and are basically couplings used to connect two pieces together. The subject items therefore meet both the conditions for classification under CTI 73072200.

8.1 I find that the US FITS Revision 11 (2023) (Details provided in Annexure 2 to the first additional submission) also uses the term couplings and sleeves interchangeably. Relevant entry reproduced as follows:

“Tariff heading – 7307.22.1000 — Sleeves (couplings)”.

8.2 I find that Guidance document issued by US Customs and Border Protection for `Classification and Marking of Pipe Fitting under Heading 7307′ (An informed Compliance publication February 2010, Pg.12) (Details provided in Annexure 3 to the first additional submission) categorically states that sleeves arc also known as couplings. Relevant extract has been reproduced as follows:

“Stainless steel threaded sleeves, also known as couplings, are provided for in subheading 7307.22.1000.”

9.1 It is also necessary to take note of the case laws that has dealt with similar questions. I find that CESTAT Mumbai have given multiple rulings on the classification of similar products (Stainless steel tube fittings-couplings, tees, crosses) imported by another distributor for the same manufacturer (Swagelok Company, U.S.A.) in the case of M/s. Bombay Fluid System Components Private Limited Vs Air Cargo Complex (Import) Mumbai in final order of CESTAT No A/87272-87436/2023. In each of those 165 cases they have upheld the classification in tariff heading. 7307 2200 declared by the importer. Details of the said cases have been provided in Annexure 4 and Annexure 5 to the second additional submission.

9.2 I also find that in case of COMMISSIONER OF CENTRAL EXCISE VS. WOCKHARDT LIFE SCIENCES LTD. {2012 (277) E.L.T. 299 (S.C.) [22-02-2012] 2012 (277) E.L.T. 299 (S.C.)) it was held that:

Classification of goods – Determination of – It cannot be under residuary entry in presence of specific entry, even if it requires product to be understood in technical sense – Residuary entry can be taken refuge of only in absence of specific entry. [para 33]

9.3      I also find that in case of WESTERN INDIA PLYWOODS LTD. Vs. COLLECTOR OF CUSTOMS, COCHIN {2005 (188) E.L.T. 365 (S.C.) [07-10-2005[; 2005 (188) E.L.T. 365 (S.C.)} it was held that:

Classification of goods – Application of residuary entry to be made with extreme caution, being attracted only when no other provision expressly or by necessary implication applies to goods in question. [1990 (45) E.L.T. 525 (S.C.) relied on]. [para 5]

10. In view of the aforesaid discussions, I find that the subject goods as mentioned in Para-1 merit classification under Customs Tariff Item 7307 2200 of the first schedule of the Customs Tariff Act, 1975.

11. I rule accordingly.

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