https://www.taxtmi.com/caselaws?id=84322 For tariff classification, a specific heading for vulcanised rubber hose assemblies with fittings prevails over a broader machinery-parts heading. Although the goods were specially designed for excavators and treated commercially as excavator parts, they retained the essential character of hoses and remained classifiable under Heading 4009.92 rather than Heading 84.31. The additional material also failed to prove that the goods were made of hard rubber; the evidence showed only vulcanised hardened rubber and did not displace the Chapter 40 classification. The stated tariff treatment therefore remained applicable. en-us Fri, 21 Jul 1995 00:00:00 +0530 Thu, 21 Jul 2011 12:22:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84322 For tariff classification, a specific heading for vulcanised rubber hose assemblies with fittings prevails over a broader machinery-parts heading. Although the goods were specially designed for excavators and treated commercially as excavator parts, they retained the essential character of hoses and remained classifiable under Heading 4009.92 rather than Heading 84.31. The additional material also failed to prove that the goods were made of hard rubber; the evidence showed only vulcanised hardened rubber and did not displace the Chapter 40 classification. The stated tariff treatment therefore remained applicable. Case-Laws Central Excise Fri, 21 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84322