https://www.taxtmi.com/caselaws?id=89549 PVC pipe fittings used to connect pipes leading to gutters were held classifiable under Heading 39.17 rather than Heading 39.25 of the Central Excise Tariff. The products were fittings for pipes, not gutters, and the fact that they formed part of a drainage system did not justify treating them as builders' ware of plastics. The technical distinction in the Indian Standard specification between pipes and fittings on one side and gutters and gutter fittings on the other supported the narrower tariff entry. The broader common parlance approach was not accepted on these facts, and the specific pipes-and-fittings heading prevailed. en-us Mon, 29 Jun 1998 00:00:00 +0530 Wed, 28 Sep 2011 10:31:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89549 PVC pipe fittings used to connect pipes leading to gutters were held classifiable under Heading 39.17 rather than Heading 39.25 of the Central Excise Tariff. The products were fittings for pipes, not gutters, and the fact that they formed part of a drainage system did not justify treating them as builders' ware of plastics. The technical distinction in the Indian Standard specification between pipes and fittings on one side and gutters and gutter fittings on the other supported the narrower tariff entry. The broader common parlance approach was not accepted on these facts, and the specific pipes-and-fittings heading prevailed. Case-Laws Central Excise Mon, 29 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89549