https://www.taxtmi.com/caselaws?id=80407 Permaline Fire Hose, a synthetic textile hose pipe woven on circular looms and coated or impregnated with rubber/PVC on both sides, remained a textile article for tariff purposes and was not a vulcanised rubber tube, pipe or hose. Heading 40.09 covered rubber hoses but excluded textile tubes and hoses that were waterproofed or coated with rubber, whereas Heading 59.07 specifically covered textile hose piping and similar textile tubing, including goods coated or impregnated with rubber or plastics. The product therefore fell in Section XI under Heading 59.07, and the Department's classification under Heading 4009.92 was set aside. en-us Thu, 21 Dec 1989 00:00:00 +0530 Thu, 16 Jun 2011 16:18:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80407 Permaline Fire Hose, a synthetic textile hose pipe woven on circular looms and coated or impregnated with rubber/PVC on both sides, remained a textile article for tariff purposes and was not a vulcanised rubber tube, pipe or hose. Heading 40.09 covered rubber hoses but excluded textile tubes and hoses that were waterproofed or coated with rubber, whereas Heading 59.07 specifically covered textile hose piping and similar textile tubing, including goods coated or impregnated with rubber or plastics. The product therefore fell in Section XI under Heading 59.07, and the Department's classification under Heading 4009.92 was set aside. Case-Laws Central Excise Thu, 21 Dec 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80407