Tariff classification of plastic pipe fittings follows specific heading for pipes conveying liquid, not residuary builders' ware.

Plastic SWR pipes and fittings were classified by reference to the tariff description rather than common parlance. The Tribunal held that the goods were only fittings used for connecting pipes, and that Heading 39.17 specifically covered pipes for conveying liquid. It distinguished pipes and fittings from gutters and their fittings, relied on the tariff wording and IS specifications, and rejected the Revenue's attempt to place the goods under Heading 39.25 as builders' ware of plastics. The classification under Heading 39.17 was upheld and the Revenue's appeal failed.

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Issues: Whether SWR pipes and fittings manufactured by the respondent were classifiable under Heading 39.17 or Heading 39.25 of the Central Excise Tariff.

Analysis: The Tribunal followed its earlier decision in the respondent's own case and held that the goods in question were only fittings used for connecting pipes. It distinguished pipes and fittings from gutters and their fittings, noted that Heading 39.17 specifically covers pipes for conveying liquid, and found the Revenue's reliance on common parlance unpersuasive in the face of the tariff description and IS specifications.

Conclusion: The fittings were correctly classifiable under Heading 39.17 and not under Heading 39.25, and the Revenue's appeal failed.

Ratio Decidendi: Where plastic fittings are used for connecting pipes and the tariff heading specifically covers pipes for conveying liquid, the goods are to be classified according to their tariff description rather than as builders' ware of plastics under the residuary heading.

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