https://www.taxtmi.com/caselaws?id=74055 Hose assembly of vulcanised, unhardened rubber retained the essential character of a hose pipe designed to convey air, gas or liquid, and cutting to size, skiving, fitting, swaging and testing did not change its classification. Heading 40.09 covered tubing of vulcanised rubber whether or not cut to length, while Chapter Note 2 excluded only hardened rubber parts of mechanical and electrical appliances. Because the goods were more specifically covered by Heading 40.09, Rule 3(a) applied and Rule 3(c) was inapplicable. The hose assembly was therefore classifiable under sub-heading 4009.92, not under Headings 84.31 or 84.66. en-us Wed, 30 Nov 1988 00:00:00 +0530 Mon, 06 Jun 2011 13:20:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74055 Hose assembly of vulcanised, unhardened rubber retained the essential character of a hose pipe designed to convey air, gas or liquid, and cutting to size, skiving, fitting, swaging and testing did not change its classification. Heading 40.09 covered tubing of vulcanised rubber whether or not cut to length, while Chapter Note 2 excluded only hardened rubber parts of mechanical and electrical appliances. Because the goods were more specifically covered by Heading 40.09, Rule 3(a) applied and Rule 3(c) was inapplicable. The hose assembly was therefore classifiable under sub-heading 4009.92, not under Headings 84.31 or 84.66. Case-Laws Customs Wed, 30 Nov 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74055