https://www.taxtmi.com/caselaws?id=200632 Hose assemblies of vulcanised rubber other than hard rubber, fitted and designed for use with loaders, were treated as classifiable under Heading 40.09 because the specific tariff description for tubes, pipes and hoses governed the goods. Section Note 1(a) to Section XVI excluded such vulcanised rubber articles from Chapter XVI, and Section Note 2(b) could operate only subject to that exclusion. Although the goods were suitable for use as loader parts, that functional use did not override the express wording of Chapter 40, and Chapter Note 2(d) did not exclude non-hard-rubber goods of this kind. The classification therefore remained under Heading 40.09 rather than Chapter 84. en-us Mon, 27 May 1991 00:00:00 +0530 Mon, 09 Apr 2018 11:23:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200632 Hose assemblies of vulcanised rubber other than hard rubber, fitted and designed for use with loaders, were treated as classifiable under Heading 40.09 because the specific tariff description for tubes, pipes and hoses governed the goods. Section Note 1(a) to Section XVI excluded such vulcanised rubber articles from Chapter XVI, and Section Note 2(b) could operate only subject to that exclusion. Although the goods were suitable for use as loader parts, that functional use did not override the express wording of Chapter 40, and Chapter Note 2(d) did not exclude non-hard-rubber goods of this kind. The classification therefore remained under Heading 40.09 rather than Chapter 84. Case-Laws Customs Mon, 27 May 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200632