https://www.taxtmi.com/caselaws?id=469027 High pressure hydraulic hoses were classified under the specific tariff entry for hoses conveying air, gas or fluid because their essential function remained conveyance of fluid as the medium of transmission, even in a closed hydraulic circuit. The use of braided steel wire and their use as machinery parts did not change their essential character. The residuary entry could apply only if the specific description was inapplicable, so the specific sub-heading prevailed and the goods fell under Tariff sub-heading 4009.92 rather than 4009.99. en-us Mon, 16 Sep 1996 00:00:00 +0530 Sat, 30 May 2026 11:18:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469027 High pressure hydraulic hoses were classified under the specific tariff entry for hoses conveying air, gas or fluid because their essential function remained conveyance of fluid as the medium of transmission, even in a closed hydraulic circuit. The use of braided steel wire and their use as machinery parts did not change their essential character. The residuary entry could apply only if the specific description was inapplicable, so the specific sub-heading prevailed and the goods fell under Tariff sub-heading 4009.92 rather than 4009.99. Case-Laws Central Excise Mon, 16 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469027