https://www.taxtmi.com/caselaws?id=200631 Hydraulic brake hose assemblies with end fittings were held to remain within the scope of Notification No. 197/67-C.E. because the exemption covered unhardened vulcanised rubber piping and tubing designed for use as hydraulic or air brake hoses in motor vehicles. The tariff classification under Heading 4009.92, which expressly covers tubes, pipes and hoses with or without fittings, supported the exemption claim. The earlier ruling under the old tariff was treated as inapplicable due to the wider scope of the present heading. The presence of necessary end fittings did not change the exempt character of the brake hose assemblies, and denial of exemption was therefore unsustainable. en-us Wed, 10 Jan 1990 00:00:00 +0530 Mon, 09 Apr 2018 11:12:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200631 Hydraulic brake hose assemblies with end fittings were held to remain within the scope of Notification No. 197/67-C.E. because the exemption covered unhardened vulcanised rubber piping and tubing designed for use as hydraulic or air brake hoses in motor vehicles. The tariff classification under Heading 4009.92, which expressly covers tubes, pipes and hoses with or without fittings, supported the exemption claim. The earlier ruling under the old tariff was treated as inapplicable due to the wider scope of the present heading. The presence of necessary end fittings did not change the exempt character of the brake hose assemblies, and denial of exemption was therefore unsustainable. Case-Laws Central Excise Wed, 10 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200631