https://www.taxtmi.com/caselaws?id=89473 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. en-us Tue, 24 Nov 1998 00:00:00 +0530 Tue, 27 Sep 2011 12:46:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89473 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. Case-Laws Central Excise Tue, 24 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89473