https://www.taxtmi.com/caselaws?id=95875 Tariff classification of a closed rubber sensing element depends on its essential use and function. Heading 4009.99 covers tubes, pipes and hoses of vulcanised rubber only where their essential function is to convey liquids or gases. Liquid injected into a product solely to enable pressure sensing, and moving only within the closed article, does not make it a tube or pipe for fluid conveyance. A closed rubber article used to sense pressure is therefore classifiable under Heading 4016 as another article of vulcanised rubber, rather than under Heading 4009.99. en-us Mon, 11 Dec 2000 00:00:00 +0530 Thu, 15 Dec 2011 15:56:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95875 Tariff classification of a closed rubber sensing element depends on its essential use and function. Heading 4009.99 covers tubes, pipes and hoses of vulcanised rubber only where their essential function is to convey liquids or gases. Liquid injected into a product solely to enable pressure sensing, and moving only within the closed article, does not make it a tube or pipe for fluid conveyance. A closed rubber article used to sense pressure is therefore classifiable under Heading 4016 as another article of vulcanised rubber, rather than under Heading 4009.99. Case-Laws Central Excise Mon, 11 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95875