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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Supreme Court affirms LDPE/HDPE pipes as part of Drip Irrigation System</h1> The Supreme Court upheld the classification of LDPE/HDPE pipes as part of the 'Drip Irrigation System' under sub-heading 8424.91 of CET, making them ... LDPE/HDPE pipes being component part of “Drip Irrigation System” classifiable under sub-heading 8424.91 of CET and eligible for benefit of Notification No. 56/95-C.E. The Supreme Court classified LDPE/HDPE pipes as part of 'Drip Irrigation System' under sub-heading 8424.91 of CET, eligible for benefit of Notification No. 56/95-C.E. The Court dismissed Civil Appeal No. 7578 of 1999 filed by Commissioner of Central Excise, Coimbatore against CEGAT Order No. 1885/1999. Appellate Tribunal ruled in favor of LDPE/HDPE pipes' classification and exemption.

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