Specific tariff heading for vulcanised rubber hoses prevails over machine-part use when classifying loader hose assemblies.

Hose assemblies of vulcanised rubber other than hard rubber, fitted and designed for use with loaders, were treated as classifiable under Heading 40.09 because the specific tariff description for tubes, pipes and hoses governed the goods. Section Note 1(a) to Section XVI excluded such vulcanised rubber articles from Chapter XVI, and Section Note 2(b) could operate only subject to that exclusion. Although the goods were suitable for use as loader parts, that functional use did not override the express wording of Chapter 40, and Chapter Note 2(d) did not exclude non-hard-rubber goods of this kind. The classification therefore remained under Heading 40.09 rather than Chapter 84.

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Issues: Whether hose assemblies made of vulcanised rubber other than hard rubber with fittings, designed for sole or principal use with loaders, were classifiable under Heading 40.09 of the First Schedule to the Customs Tariff Act, 1975 or under Chapter 84 as parts of loaders.

Analysis: The goods were admittedly hose assemblies of vulcanised rubber other than hard rubber with fittings and were designed solely or principally for use with loaders. The tariff scheme had to be read with the binding section and chapter notes. Section Note 1(a) to Section XVI excluded articles of vulcanised rubber other than hard rubber of the kind used in machinery, while Section Note 2(b) operated only subject to Section Note 1. Heading 40.09 specifically covered tubes, pipes and hoses of vulcanised rubber other than hard rubber, with or without fittings. Chapter Note 2(d) to Chapter 40 excluded only parts of mechanical or electrical appliances of hard rubber from Chapter 40, and did not exclude the present goods, which were not of hard rubber. In this setting, the fact that the goods were suitable for use with loaders did not override the specific tariff description in Chapter 40.

Conclusion: The goods were correctly classifiable under Heading 40.09 and not under Chapter 84. The classification adopted by the Revenue was upheld.

Final Conclusion: The appeals failed because the specific tariff entry for hoses of vulcanised rubber governed the classification, and the machinery-part claim could not displace that entry in the presence of the applicable section and chapter notes.

Ratio Decidendi: Where a specific tariff heading squarely covers the goods, classification must follow that heading and the relevant section and chapter notes, and suitability for use as machine parts will not shift the goods to Chapter XVI if the exclusions and note structure do not permit such a result.

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