https://www.taxtmi.com/caselaws?id=74353 Rubber hoses made of hardened rubber and fitted with clamps were classified under Heading 84.23 of the Customs Tariff Act, 1975 rather than Heading 40.05/16(1). The classification was supported by the certificate, the relevant parts catalogue, and an earlier Tribunal order in the same matter. On that basis, the hoses were treated as falling within Heading 84.23, and the competing rubber heading was rejected. en-us Fri, 23 Jan 1987 00:00:00 +0530 Wed, 08 Jun 2011 13:11:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74353 Rubber hoses made of hardened rubber and fitted with clamps were classified under Heading 84.23 of the Customs Tariff Act, 1975 rather than Heading 40.05/16(1). The classification was supported by the certificate, the relevant parts catalogue, and an earlier Tribunal order in the same matter. On that basis, the hoses were treated as falling within Heading 84.23, and the competing rubber heading was rejected. Case-Laws Customs Fri, 23 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74353