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Issues: Whether hydraulic brake hose assemblies with end fittings were entitled to exemption under Notification No. 197/67-C.E. for piping and tubing designed for use as hydraulic or air brake hoses in motor vehicles.
Analysis: The notification exempted piping and tubing of unhardened vulcanised rubber designed for use as hydraulic or air brake hoses in motor vehicles. The products were classifiable under Heading 4009.92 of the Central Excise Tariff Act, 1985, which covered tubes, pipes and hoses, with or without fittings. The earlier decision dealing with Item 16A of the old tariff was held inapplicable because the present tariff heading had a wider scope. Since the products were admittedly designed for use as hydraulic brake hoses, the presence of end fittings did not take them outside the notification.
Conclusion: The brake hose assemblies were eligible for exemption under Notification No. 197/67-C.E., and the denial of the benefit was unsustainable.
Ratio Decidendi: Where a tariff heading expressly covers hoses with or without fittings, brake hose assemblies remain eligible for an exemption notification for hoses designed for hydraulic or air brake use, and the addition of necessary end fittings does not alter their exempt character.
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