Specific tariff description prevails for vulcanised rubber hose assemblies, placing them under the rubber hose heading for GST.

An air conditioner hose assembly made of vulcanised rubber was classified under Chapter Heading 4009 of the GST Tariff because the specific description of tubes, pipes and hoses of vulcanised rubber prevailed over the broader parts entry under Chapter Heading 8415. Rule 2(a) of the General Rules for the Interpretation was considered, but the product's material composition and commercial understanding supported classification as a hose assembly rather than as an air-conditioning part. GST was therefore to apply at the rate prescribed for Chapter 4009 under Notification No. 01/2017-Central Tax (Rate).

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Issues: Whether the Air Conditioner Hose Assembly is classifiable under Chapter Heading 4009 of the GST Tariff or under Chapter Heading 84159000 as parts of air-conditioning machinery, and the applicable GST rate on such classification.

Analysis: The application was maintainable as a classification dispute under the advance ruling mechanism. The product was described as a hose assembly made of vulcanised rubber other than hard rubber, and the tariff entry for Chapter Heading 4009 specifically covers tubes, pipes and hoses of vulcanised rubber with or without fittings. Rule 2(a) of the General Rules for the Interpretation was considered, but the more specific description in Chapter Heading 4009 was held to prevail over the broader parts entry under Chapter Heading 8415. The product was also treated as commercially understood to be a hose assembly, and the prior classification under Chapter 4009 supported the same conclusion. The applicable GST rate was therefore to follow the rate prescribed against the said tariff entry under Notification No. 01/2017-Central Tax (Rate).

Conclusion: The Air Conditioner Hose Assembly is classifiable under Chapter Heading 4009 of the GST Tariff and is liable to GST at the rate applicable to that entry under Notification No. 01/2017-Central Tax (Rate) dated 28.06.2017.

Final Conclusion: The ruling settles that the product falls under the rubber hose heading rather than the air-conditioning parts heading, and the tax incidence must follow the tariff entry for Chapter 4009.

Ratio Decidendi: Where a product is specifically described by its material and nature in a tariff heading, that specific heading prevails over a broader residuary or parts-based description, even if the item is used as a component of another machine.

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