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Issues: Whether the rubber hoses were classifiable under Heading 84.23 of the Customs Tariff Act, 1975 instead of Heading 40.05/16(1) of the Customs Tariff Act, 1975.
Analysis: The hoses were shown, on the basis of the certificate and the relevant parts catalogue, to be made of hardened rubber and fitted with clamps. The classification issue was also supported by an earlier Tribunal order in the same matter, and the departmental representative did not contest the appeal.
Conclusion: The rubber hoses were held classifiable under Heading 84.23 of the Customs Tariff Act, 1975 and not under Heading 40.05/16(1) of the Customs Tariff Act, 1975.
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