Central Excise - Classification of textile hose pipes woven on circular loom and impregnated with rubber - Doubts regarding - Clarification thereof

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....A doubt had been raised as to whether textile hose pipes woven on circular looms and impregnated with rubber would be classifiable under heading No. 59.07 of the CET as 'textile hose pipes' or under heading No. 40.09 of the CET as 'rubber hose pipes'. 2. Reportedly, the product is made by weaving the synthetic yarn in circular looms in running length and then impregnated/coated with rubber on both sides. The product contains 12.5% polyester filament, 10.4% nylon filament yarn and the rest is hard vulcanised rubber compound. 3. The classification of the said product also came up for consideration in the East Zone General-cum-Tariff Conference, held at Calcutta on the 27th and 28th January, 1989. The Conference, relying on the Explanato....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....uch vulcanised rubber hose piping wherein textile fabrics or threads get embedded by stratification. If the manufacturing process of the subject goods is taken into consideration, the classification under this heading is ruled out as no re-inforcing or embedding of textile fabrics or threads is involved. Moreover, hoses of textile materials sometimes called 'woven hoses' which have been water-proofed with an internal coating or rubber latex, have been excluded from the purview of Heading No. 40.09. 6. On the other hand, Heading No. 59.07 appears to be more appropriate. Heading No. 59.07 of the Schedule to the Central Excise Tariff Act, 1985 reads as follows :- 59.07. Textile hose piping and similar textile tubing, with or without lini....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e included because there is no exclusion note specifically to that effect. 8. Moreover, para 2 of Explanatory Notes under Heading No. 59.09 of HSN states that textile tubing is also classified there if coated on inside with rubber or plastics, armoured with metal or fitted with non-textile accessories such as fittings for joining one section to another, nozzles etc. It would, therefore, follow that textile tubing with inside rubber lining is covered under Heading No. 59.09 of HSN. When this is so, there is no reason why textile tubing lined on both sides with rubber should not be classified there. 9. Besides, the explanatory Notes under Heading No. 59.09 of HSN may not be very much relevant inasmuch as Heading No. 59.07 of the Schedul....