It is pointed out by learned Counsel for the assessee that Item 40.09 includes tubes, pipes and hoses designed to perform the function of companyveying air, gas or liquid 4009.92 as also other tubes, pipes and hoses 4009.99 .
These are rubber sheets wrapped on malleable steel shells by a wrapping machine.
P. Bharucha, J. This is an appeal against the judgment and order of the Customs, Excise and Gold Control Appellate Tribunal relating to the classification of what are known as rice rubber rolls.
