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2017 (7) TMI 487 - AT - Central ExciseClassification of goods - Lead Glass Tubings Flange Tubings & Exhaust Tubings - The contention of the respondent was the same were classifiable under CSH 7008.90 of Schedule to CETA, whereas Revenue claimed that the said products are un-worked and classifiable under Chapter Sub-heading No. 7001.90 - Held that: - the respondent had explained that the Lead Glass Tubings for use in Electrical Lamps having to be further processed/by way of annealing, diameter sorting, precise cutting to the specified length and their ends have to be glazed by fire polishing and therefore the tube emerging from such process shall fall under classification under Sub-heading No. 7008.90 - appeal dismissed - decided against Revenue.
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