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2010 (4) TMI 653 - CESTAT, CHENNAINylon Flodrain FD5 - classification of goods - Rule 3(a) is not applicable as no heading provides for the more specific description of the goods and hence Rule 3(b) attracted - application of Rule 3(b) of the General Interpretative Rules, the item classifiable under Chapter 39 - internal cross-section other than round, oval, rectangular (in which the length does not exceed 1.5 times the width) or in the shape of a regular polygon are not to be regarded as tubes, pipes and hoses but as profile shapes - goods more appropriately classifiable under the residuary heading 39269080 covering articles of Polypropylene which nothing but 'Polyolefin' – order upheld classifying the goods under CTH 39269080 – appeal rejected
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