1. Metal fitting clamps which are really loose leaf binders attract SH. 8305.10. These are not exempt under Notfn. 224/85-Cus. as these are not for use in leather industry. 1990 (29) ECR 468 (T).

2. Iron or steel sections fall under CTA: SH. 3802.41, being used for venetian blinds. Aluminium rolled products fall under CA: SH. 8302.50, being used for ceiling and walls. 1993 (46) ECR 617 (T).

3. Shower-hose—Interpretation—Words & Phrases—The phrase "flexible tubing" in CTA: H. 83.07 covers "tubing" of all types so long as it is flexible and of base metal. Therefore, shower-hose is also a type of tubing classifiable under H. 83.07. A shower-hose is not a part of a tap as a tap can function without the hose; therefore, shower-hoses do not fall under CTA: SH. 8481.90 as parts of taps. 1999 (80) ECR 811 (T).