https://www.taxtmi.com/caselaws?id=792669 Brake hoses were held classifiable under Heading 4009 of Chapter 40 as vulcanized rubber hoses, because their essential character was that of a hose and the fittings were only a minor component. Chapter XVII classification for motor vehicle parts was found unavailable since Section Note 2 excludes articles of vulcanized rubber that are more specifically covered elsewhere. The relevant tariff entries and notifications were read consistently with this approach, resulting in GST applicability under Heading 4009 rather than Headings 8708 or 8714. en-us Wed, 29 Apr 2026 00:00:00 +0530 Fri, 29 May 2026 13:03:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792669 Brake hoses were held classifiable under Heading 4009 of Chapter 40 as vulcanized rubber hoses, because their essential character was that of a hose and the fittings were only a minor component. Chapter XVII classification for motor vehicle parts was found unavailable since Section Note 2 excludes articles of vulcanized rubber that are more specifically covered elsewhere. The relevant tariff entries and notifications were read consistently with this approach, resulting in GST applicability under Heading 4009 rather than Headings 8708 or 8714. Case-Laws GST Wed, 29 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792669