1996 (9) TMI 672

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....er sub-heading 4009.99 as contended by the appellants herein. 2. It is contended by the learned Representative, Shri A. Sarkar, D.G.M. (Taxation) of the appellant company that High Pressure Hoses under consideration are unlike the conventional hoses which are designed to perform the function of conveying air, gas or liquid. These hoses are used in a closed hydraulic circuit to convey pressure energy from the point of application to the point of utilisation. Medium for conveying the power or energy is a fluid. Therefore, he submits that the product under consideration is quite distinct from the conventional hose. In this connection, he has produced both the samples of conventional hose as also high pressure hose. He also submits that to w....

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....he basis of the aforesaid averment made in the affidavit of the Technical Expert, learned Representative for the appellant company points out that the design of the high pressure hose is different from the design of the ordinary hoses meant for conveying the air, gas or fluid as is apparent from the samples produced before the Bench. He, therefore, submits that the prayer of the appellant company for the classification of their product in question under Residuary sub-heading 4009.99 may be upheld. In support of this proposition, learned Representative also relies on the Tribunal's Judgment in the case of Collector of Central Excise v. Kohinoor Rubber Mills reported in 1993 (67) E.L.T. 816 (Tribunal). 4. Opposing the contentions of the le....

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....is used for conveying the fluid that being the medium for conveying the pressure. Mere use of different raw materials for the purpose of withstanding the high pressure will not change the design of the hoses. Design is to be understood in the sense of shape. The case-law relied upon by the learned representative, Shri A. Sarkar for the appellants, is not applicable to the facts of the instant case. In that case, the rubber rolls were meant for covering rice rubber rolls. Rubber rolls were not meant for conveying the air, gas or fluid. It was, in these circumstances, held that the product under consideration would not be covered by Tariff Heading 4009.92. Since the purpose of rubber rolls was different from that of conveying the air, gas or ....