Brake hose classification under Heading 4009 prevails over motor vehicle parts headings, with GST applied accordingly.

Brake hoses were held classifiable under Heading 4009 of Chapter 40 as vulcanized rubber hoses, because their essential character was that of a hose and the fittings were only a minor component. Chapter XVII classification for motor vehicle parts was found unavailable since Section Note 2 excludes articles of vulcanized rubber that are more specifically covered elsewhere. The relevant tariff entries and notifications were read consistently with this approach, resulting in GST applicability under Heading 4009 rather than Headings 8708 or 8714.

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Issues: Whether the product "Brake Hoses" is classifiable under Heading 4009 as tubes, pipes and hoses of vulcanized rubber with or without fittings, or under Headings 8708/8714 as motor vehicle parts and accessories, and the applicable GST rate.

Analysis: The classification was examined under the GST tariff read with the Customs Tariff and the General Rules for Interpretation. Heading 4009 specifically covers vulcanized rubber hoses with or without fittings. By contrast, Chapter XVII applies only if the goods are not excluded by Section Note 2 and are suitable for use solely or principally with the vehicles covered by that section, and they must not be more specifically covered elsewhere. The product was found to consist predominantly of vulcanized rubber, with fittings forming only a minor component, and its essential character was held to be that of a hose. The notes to Section XVII expressly exclude articles of vulcanized rubber from motor-vehicle part classification when they are more specifically covered under Chapter 40. Reliance was also placed on the tariff entry in Notification No. 01/2017-Central Tax (Rate) and on Notification No. 72/93-Cus, which treated brake hoses/radiator hoses with or without fittings under Heading 40.09.

Conclusion: Brake Hoses are classifiable under Heading 4009 of Chapter 40 and attract GST at 18%, not under Headings 8708/8714.

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