1988 (11) TMI 182

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....s allowed with consequent change in cause title. 2. Question involved in this appeal is the classification of the respondent company's product described as 'Hose assembly'. The product is composed of rubber or PVC Hose whi "40.09 - Tubes, pipes and hoses of vulcanised rubber other than hardened rubber, with or without their fittings (for example, joints, elbows, flanges) … … … … … … … … … 4009.92 - Designed to perform the function of conveying A.I.R., gas or liquid." The respondents company, on the other hand, claimed its assessment under CET 8431.00 or 8466.00 as parts of machinery. The impugned order passed by the Collector of Central Excise (Appeals), Madras, is in favour....

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....84 pertaining to mechanical appliances and apparatus and the hose assemblies being parts of specified machineries they would be covered by the Headings 84.31 or 84.66. The respondent company's learned advocate further urges that in the absence of any definition of hoses given in the Tariff the way in which it is understood in the trade and industry has to be applied for the purpose of classification as is the settled legal position. He has further stated that in any case there is an ambiguity to the effect that whether the goods fall under Heading 40.09 on the one hand or 84.31 or 84.66 on the other hand. That being so aid to Interpretative Rule 3(c) should be invoked according to which the goods should be classified under the heading which....

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.... the intention been to exclude parts made of vulcanised rubber of mechanical and electrical appliances, it would have been specifically mentioned so in Chapter Note 2. The fact that only parts of hardened rubber of mechanical and electrical appliances have been excluded from the scope of Chapter 40 by virtue of Note 2 in that Chapter makes it clear as a necessary implication that parts of vulcanised rubber of mechanical and electrical appliances would be covered within the said Chapter 40. As regards the arguments that hoses referred to in Heading 40.09 are generally of running lengths, is not correct as stated earlier on the basis of respondent company's own catalogue. Apart from this, the Explanatory Notes of Harmonised Commodity Descrip....