https://www.taxtmi.com/caselaws?id=95875 Tariff classification depends on the article's essential use and function, not on the mere presence or movement of liquid inside it. A closed vulcanised rubber sensing element used to detect pressure was not treated as a tube, pipe or hose under Heading 4009.99 because it was not used for conveying liquids or gases. It was held to fall instead under Heading 4016 as another article of vulcanised rubber, applying the principle that classification follows the product's true character and use. 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 depends on the article's essential use and function, not on the mere presence or movement of liquid inside it. A closed vulcanised rubber sensing element used to detect pressure was not treated as a tube, pipe or hose under Heading 4009.99 because it was not used for conveying liquids or gases. It was held to fall instead under Heading 4016 as another article of vulcanised rubber, applying the principle that classification follows the product's true character and use. Case-Laws Central Excise Mon, 11 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95875