Brake Hoses Formed Predominantly Of Vulcanized Rubber

Brake Hoses Formed Predominantly Of Vulcanized Rubber Are Classifiable Under Heading 4009 At Eighteen Percent GST Irrespective Of Their Ultimate End Use In Motor Vehicles

Issue

Whether brake hoses used in two-wheelers and four-wheelers, comprised predominantly of vulcanized rubber with minor steel reinforcement and end fittings, are classifiable as rubber products under HSN Heading 4009 attracting 18% GST, or as motor vehicle parts under HSN Headings 8708 or 8714 attracting varying GST rates based on their end-use.

Facts

Applicant Status: The appellant is a manufacturer-importer of diverse automotive components, specializing in parts for two-wheelers and four-wheelers.
AAR Ruling: The Authority for Advance Ruling (AAR) Haryana had initially split the classification based on the end-use vehicle type. It classified four-wheeler brake hoses under Heading 8708 (parts of motor vehicles) attracting 28% GST, and two-wheeler brake hoses under Heading 8714 (parts of motorcycles) attracting 5% GST.
Appellate Challenge: The appellant appealed the AAR’s order with a minor delay of 7 days. The appellant contended that the product should be uniformly classified under Heading 4009 at 18% GST because the product is predominantly made of rubber, HSN notes expressly cover hoses with or without fittings under Chapter 40, and Section XVII (which governs transport equipment) explicitly excludes vulcanized rubber articles.
Product Composition: Structurally, the brake hoses are high-pressure conduits composed of approximately 70–75% vulcanized rubber, supplemented by minor steel reinforcements to withstand automotive pressure systems.

Decision

Condonation of Delay: The marginal procedural delay of 7 days in filing the statutory appeal is condoned.
Held, In Favor of Applicant: The order of the AAR Haryana is set aside. Brake hoses for both two-wheelers and four-wheelers are uniformly classifiable under HSN Heading 4009, attracting an 18% GST rate.
Application of Interpretation Rules: Applying General Rules for Interpretation (GRI) 3(b), the essential character of the item is derived from its component material, which is vulcanized rubber. The inclusion of basic end fittings does not alter its inherent identity as a rubber hose.
Precedence of Chapter Exclusions: The end-use of a product as a vehicle component cannot override explicit statutory chapter exclusions. Section XVII of the HSN Tariff contains clear exclusion clauses for articles of vulcanized rubber of Chapter 40. This classification aligns with customs notifications and consistent judicial precedents set by tax tribunals.

Key Takeaways

Principle of Essential Character: Under customs and GST classification rules, when an item is a composite object, its tariff classification is governed by the material that gives it its “essential character” (GRI 3(b)), which in this case is the 70–75% rubber composition.
Invalidation of the End-Use Test: The ultimate application or end-use of an item (e.g., being fitted into a braking system of a car or bike) does not displace its classification from a specific material-based chapter (Chapter 40) to a general part-based chapter (Chapter 87), especially when explicit section exclusions apply.
Scope of Heading 4009: HSN Heading 4009 is a comprehensive classification entry that deliberately captures vulcanized rubber tubes, pipes, and hoses, explicitly clarifying that the presence or absence of metal/plastic fittings does not shift the item out of the rubber chapter.

AUTHORITY FOR ADVANCE RULING , HARYANA

Nichirin Imperial Autoparts India, (P.) Ltd., In re

Naveen Kumar Jain, Member (Central Tax)
and Vinay Pratap Singh, Member (State Tax)

Appeal No. HAAAR/2022-23/03

APRIL 29, 2026

slab rates for HSN 8708 and HSN 8714 have been revised to 18%.

8.3 Before delving into the merits of the case, it is essential to look at the relevant provisions for classification under the GST regime:

8.3.1 As per Notification No. 01/2017-Central Tax (Rate) dated 28.06.2017 (as amended):

•

Heading 4009 – Tubes, pipes and hoses, of vulcanized rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges) – rate 18%.

•

Heading 8708 – Parts and accessories of the motor vehicles of headings 8701 to 8705 – rate 28%. (To be applied for the period prior to the implementation of Notification No. 9/2025-Central Tax (Rate) dated 22nd September 2025)

•

Heading 8714 – Parts and accessories of vehicles of headings 8711 to 8713 – rate 5% (To be applied for the period prior to the implementation of Notification No. 9/2025-Central Tax (Rate) dated 22nd September 2025)

8.3.2 The Customs Tariff Act, 1975 defines the scope of Chapter 87 through Section Notes of Section XVII. Note 2(b) specifies that parts and accessories suitable for use solely or principally with articles of Chapter 87 are classified therein, whereas Note 3 excludes parts not meeting this criterion.

Section Note 2. The expressions parts and-parts and accessories do not apply to the following articles, whether or not they are identifiable as for the goods of this Section:

(a)

Joints, washers or the like of any material (classified according to their constituent material or in heading 84.84) or other articles of vulcanised rubber other than hard rubber (heading 40.16)

(b)

parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);

Section Note 3. References in Chapters 86 to 88 to -parts or accessories do not apply to parts or accessories which are not suitable for use solely or principally with the articles of those Chapters. A part or accessory which answers to a description in two or more of the headings of those Chapters is to be classified under that heading which corresponds to the principal use of that part oi accessory.

8.3.3 Further, in GENERAL attached with Section XVII-(III) PARTS AND ACCESSORIES states as under:

It should be noted that Chapter 89 makes no provision for parts (other than hulls) or accessories of ships, boats or floating structures. Such parts and accessories, even if identifiable as being for ships, etc., are therefore classified in other Chapters in their respective headings. The other Chapters of this Section each provide for the classification of parts and accessories of the vehicles, aircraft or equipment concerned.

It should, however, be noted that these headings apply only to those parts or accessories which comply with all three of the following conditions:

(a)

They must not be excluded by the terms of Note 2 to this Section (see paragraph (A) below). and

(b)

They must be suitable for use solely or principally with the articles of Chapters 86 to 88 (see paragraph (B) below). and

(c)

They must not be more specifically included elsewhere in the Nomenclature (see paragraph (C) below).

(A)

Parts and accessories excluded by Note 2 to Section XVII.

This Note excludes the following parts and accessories, whether or not they are identifiable as for the articles of this Section

(1)

Joints, gaskets, washers and the like, of any material (classified according to their constituent material or in heading 84.84) and other articles of vulcanized rubber other than hard rubber (e.g. mudguard-flaps and pedal covers) (heading 40.16)

(2)

…………………………….

(C)

Parts and accessories covered more specifically elsewhere in the Nomemclature.

Parts and accessories, even if identifiable as for the articles of this Section, are excluded if they are covered more specifically by another heading elsewhere in the Nomenclature, e.g.

8.3.4 The General Rules for Interpretation (GRI) provide:

? Rule 1 – Classification is determined according to the terms of the headings and any relative Section or Chapter Notes.

Rule 2(a)-Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or failing to be classified as complete or finished by virtue of this Rule), presented unassembled or disassembled.

Rule 3(a) – The heading providing the most specific description shall be preferred.

Rule 3(b) – Mixtures or composite goods are classified according to the material or component which gives them their essential character.

The Explanatory Notes to HSN 4009 describe hoses of vulcanized rubber, highlighting their distinct material composition and inherent functional characteristics. The relevant portion of the same has been reproduced as under:

40.09- Tubes, pipes and hoses, of vulcanized rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges).

…………………………………………..

This heading covers tubes, pipes and hoses consisting wholly of vulcanized rubber (other than hard rubber) and vulcanized rubber tubes, pipes and hoses (including hose-piping) reinforced by stratification, consisting, for example, of one or more “plies” of textile fabric or one or more layers oi parallelized textile threads, or metal threads, embedded in the rubber. Such tubes, pipes and hoses may also be covered with a sheath of thin fabric or with gimped or plaited textile yarns; they may also incorporate an internal or external spiral of wire.

The heading also covers tubing of vulcanized rubber, whether or not cut to length, but not cut to a length less than the greatest cross-sectional measurement, for example lengths of tubing for the manufacture of inner tubes.

8.4 Analysis of the material composition of the Brake Hoses reveals that approximately 70-75% of the product is vulcanized rubber, with steel fittings accounting for only a minor proportion (around 15%). As per GRI 3(b), the rubber component gives the product its essential character, being the principal determinant of its function and utility.

8.5 The submissions by the Appellant further indicate that, while these hoses are intended for use in automotive braking systems, they are fundamentally general-purpose vulcanized rubber hoses engineered for high-pressure fluid transmission. Their specialized fittings do not alter the intrinsic character of the product as a hose of vulcanized rubber. The material composition and inherent functionality remain consistent with HSN 4009, which explicitly covers hoses with or without fittings.

8.6 Furthermore, the appellant relied on the Notification No. 72/93-Customsdated 28-02-1993 wherein the brake hoses were classified under heading no. 40.09. The relevant portion of the Notification is reproduced as under :-

Effective duty for specified components and parts for manufacture of motor vehicles

Notification No. 72/93-Cus.

Dated 28-2-1993

In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts components and parts of motor vehicles falling within Chapter 87 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and goods specified in column (3) of the Table hereto annexed and falling under the heading Nos. of the said First Schedule, specified in the corresponding entry in column (2) of the said Table, when imported into India, for the manufacture of motor vehicles falling within Chapter 87 of the said First Schedule, from –

(a)

so much of the duty of Customs which is leviable thereon..

(b)

………………………..

(c)

…………………………..

(d)

……………………………….

TABLE

SI. No.	Heading No.	Description of goods
(1)	(2)	(3)
1.	40.09	Brake hoses/radiator hoses with or without fittings.
2.	…… ……………	……….. ……………………………………………

8.7 Judicial precedents relied by the Appellant support this approach. In cases such as M/s Track Parts, and M/s Dunlop India Ltd., the Tribunals have consistently recognized that products composed predominantly of rubber and retaining their material identity must be classified under Chapter 40, even if used in automobiles. The mere fact that the hoses are sold to automobile manufacturers does not automatically reclassify them as “motor vehicle parts” under Chapter 87.

8.7.1 In case of MZ s Track Parts, the Tribunal held;

12.7 (g) The Tribunal’s decision in Collector of Central Excise v. Aerolex Hose Private Ltd. –1989 (39) E.L.T. 681 is relevant to the instant case though that case was with reference to the Central Excise Tariff Schedule of 1985. (This Schedule, like the Customs Tariff Schedule, is broadly patterned on the lines of the Harmonised Commodity Description and Coding System (HSN) of the Customs Co-operation Council, Brussels). The Revenue sought to classify the goods under subheading 4009.92 of the Schedule which reads as follows:-

“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 air, gas or liquid.”

The assessee’s claim was for classification of the goods as parts of machinery under sub-heading 8431.00 or 8466.00. The assessee contended that Heading 40.09 was designed to cover inter alia hoses, whether with fittings or without fittings, which were in running length and that hoses cut to requisite sizes and subjected to further processes such as cutting, skiving, fitment of fittings, swaging and testing would be covered by Chapter 84 pertaining to mechanical appliances and apparatus and the hose assemblies being parts of specified machineries would be covered by Heading 84.31 or 84.66. The Revenue’s contention, on the other hand, was that Chapter Note 2(d) to Chapter 40 made it clear that the Chapter did not cover mechanical or electrical appliances or parts thereof of Section XVI of hardened rubber and had the intention been to exclude parts oi mechanical or electrical appliances falling under Section XVI, of vulcanised rubber, it would have been so mentioned specifically in Note 2 as had been done in the case of hardened rubber and oi other goods. The description in Heading 40.09 read with sub-heading 4009.92 was more specific.

The Tribunal took the view that though the hose pipes in question were cut to specific sizes and subjected to further processes and fitted with fittings, their essential character remained as hoses with fittings, designed for the purpose of conveying air, gas or liquid. It might be true that the article was designed specifically for certain machines but this would not alter its character. The Tribunal also took note of the manufacturers’ catalogue which described the goods as hoses. The Tribunal also noted that Chapter Note 2(d) excluded parts made of hardened rubber only and concluded that if the intention had been to exclude parts made of vulcanised rubber, it would have been specifically mentioned in the said note. By necessary implication, parts made of vulcanised rubber of mechanical and electrical appliances, would be covered by Chapter 40. Note was also taken oi the Explanatory Notes to the HSN Heading 40.09 which clarified that the heading covered tubes oi vulcanised rubber whether or not cut to length. Heading No. 40.09, being more specific, had to be preferred in view of Rule 3(a) of the Rules for Interpretation of the Schedule.

13. As noted earlier, the Central Excise Tariff Schedule considered in the Aerolex case was patterned more or less on the same lines as the Customs Tariff Schedule and both had been patterned on the lines of the HSN. The goods in the Aerolex case and the conflicting claims with reference to their classification, i.e., in Chapter 40 or Chapter 84, were the same as in the instant case. There is, therefore, no reason to differ from the decision in the Aerolex case.

8.7.2 Further in the case of Dunlop India Ltd. [1997 (91) ELT 673 (Tri.)], it has been held in para 5 that;

5. We have carefully considered the pleas advanced from both sides. No doubt, the purpose oi high pressure hoses is to convey the pressure energy from one point to another and it is not meant for discharging the liquid air or gas into the atmosphere as the conventional hoses normally do, the fact remains that the high pressure hose 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 oi 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 liquid, the Tariff sub-heading 4009.99 was upheld. In the instant case, however, the facts and circumstances are different. The reliance on Aerolax (supra) placed by the learned J.D.R., Shri Ghosh is more apt. Although the case of Aerolax Hose mentioned supra had been decided on the controversy whether the goods were classifiable under Tariff sub-heading 4009.92 or under Tarifi Heading 84.31 or 84.66 (as a machine item), it was held that the basic function of the hose was to convey the air, gas or fluid and therefore, the specific nature of Tariff sub-heading 4009.92 would take precedence over the Tariff sub-heading 84.31 or 84.66, even though the hoses mentioned in that case were utilised as parts of machinery. We find that the analogy drawn by the learned J.D.R. by citing the aforesaid Judgment, would apply to the instant facts and circumstances as well, inasmuch we have found from the literature as also from the findings of the lower appellate authority, that the purpose of the hoses is to convey the pressure energy through the medium of the fluid. Therefore, the hose in question is designed for conveying the fluid. From that angle, it has specifically satisfied the description of sub-heading 4009.92. Once this description is satisfied, the Residuary sub-heading 4009.99 cannot be applied. It is well-settled that the Residuary Tariff subheading would apply after eliminating the specific Headings and sub-headings. Keeping in view the aforesaid discussion we reject the appeal of the appellants herein.

8.8 On going through the Notes with Section XVII, it is observed that the Parts and accessories under this Section excludes Joints, washers or the like of any material (classified according to their constituent material or in heading 84.84) or other articles of vulcanised rubber other than hard rubber (heading 40.16). Further sub-part-GENERAL-(lll) PARTS AND ACCESSORIES with the Section XVII clarifies that all the three conditions are required to be complied for classifying the product under this Section. But, we are of the view that in the instant case, condition 1 & 3 are not complying.

8.9 Further, considering that the Customs vide Notf. No. 72/93-Cus dtd. 28.02.1993 (supra) has classified the product ‘Brake hoses/radiator hoses with or without fittings’ under Chapter 40.09giving strength to the view that the product is classifiable under Chapter Heading 40.09. The decisions of Tribunal in the cases of M/s Track Parts and Dunlop India Ltd. (supra) have also held that the product in question is classifiable under chapter 40.09.

8.10 In view of the above, we are of the considered view that the Brake Hoses manufactured and supplied by the Appellant, being primarily composed of vulcanized rubber and retaining the essential characteristics of hoses, are appropriately classifiable under Heading 4009 of Chapter 40, taxable at 18% GST.

Order

Accordingly, we hereby set aside the Advance Ruling No. HR/ARL/09/2021-22, dated 13.12.2021, passed by the Authority for Advance Ruling, Haryana, and pass the following order.

The product ‘Brake Hose’, as described in the application, when used as a part of braking systems in four-wheelers and two-wheelers, merits classification under Heading 4009-“Tubes, pipes and hoses, of vulcanized rubber other than hard rubber, with or without their fittings (for example, joints, elbows and flanges)”, attracting GST at the rate of 18%.

The appeal filed by M/s Nichirin Imperial Autoparts India, Private Limited, Faridabad, Haryana is disposed accordingly.