1990 (1) TMI 320

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.... excise duty to "piping and tubing designed for use as hydraulic or air brake hoses in motor vehicles". 2. The brief facts of the case are that the appellants manufacture hose assemblies. They purchase rubber hoses in long lengths on payment of NIL duty under Chapter 4009.92, cut the lengths to required sizes and fit them with metallic end fittings. The resultant product is "Hydraulic brake hose for motor vehicles" which are classifiable under Chapter 40.09 of the Central Excise Tariff Act, 1985. 3. The benefit of Notification 197/67 as amended by Notification No. 78/86 dated 10-2-1986 was denied to the appellants by the lower authorities and hence the appellants have come up in appeal before us. 4. We have heard Shri V. Lakshmi Ku....

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....llows: - "In exercise of the powers conferred by sub-rule (1) of Rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts piping and tubing of unhardened vulcanised rubber, falling under Chapter 40 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), and specified in column (2) of the Table below from the whole of the duty of excise leviable thereon :- TABLE Serial No. Specification     1. Piping and tubing designed for use as component parts of surgical instruments or of sports goods. 2. Piping and tubing designed for use in laboratories provided each piece of such piping and tubing is manufactured in length not exceeding three metres and has a bore of a diam....

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....g of unhardened vulcanized rubber. 4. xxx xxx xxx The Tribunal ruled that the correct classification of hydraulic and air brake hose assemblies was under the residuary Item No. 68, CET and not under Item No. 16A(3). It was further held that the benefit of Notification No. 197/67 would not be applicable to the said hose assemblies. Shri Sunder Rajan has contended that the ratio of this decision would apply to the instant case also. But as correctly pointed out by the Counsel for the appellants, the said decision was rendered in the context of the then Item 16A of the Central Excise Tariff Schedule. The present dispute has to be resolved in the context of the admitted classification of brake hose assemblies under Chapter 40, H....