https://www.taxtmi.com/caselaws?id=86524 Imported nipples used in a poultry water-feeding system were held not to fall within Heading 73.07 as pipe fittings. Their physical form and function showed that they were screwed into holes in a water pipe at intervals to permit dripping water into pans for poultry, rather than to connect pipe lengths or act as extensions of a pipe. On that basis, the goods were treated as specialized parts of poultry-keeping machinery under Heading 8436.99. The classification challenge to Heading 73.07 failed, and the assessee's classification was sustained. en-us Tue, 10 Dec 1996 00:00:00 +0530 Thu, 25 Aug 2011 13:33:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86524 Imported nipples used in a poultry water-feeding system were held not to fall within Heading 73.07 as pipe fittings. Their physical form and function showed that they were screwed into holes in a water pipe at intervals to permit dripping water into pans for poultry, rather than to connect pipe lengths or act as extensions of a pipe. On that basis, the goods were treated as specialized parts of poultry-keeping machinery under Heading 8436.99. The classification challenge to Heading 73.07 failed, and the assessee's classification was sustained. Case-Laws Customs Tue, 10 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86524