https://www.taxtmi.com/caselaws?id=94558 Tariff classification of connector tubes, coupling nuts, range nozzles and fountain nozzle assemblies turned on their function and essential character, and the note states they were treated as nuts, bolts and similar articles under Chapter Heading 74.15 rather than as sprinkler irrigation equipment parts under Chapter Heading 84.24. End-use in sprinkler irrigation was not decisive where the goods themselves fell within a specific heading, so classification under 74.15 was upheld. On limitation, the plea based on approved classification lists failed because the Revenue had challenged those lists, and the demand was therefore not time-barred. en-us Mon, 28 Feb 2000 00:00:00 +0530 Wed, 23 Nov 2011 13:21:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94558 Tariff classification of connector tubes, coupling nuts, range nozzles and fountain nozzle assemblies turned on their function and essential character, and the note states they were treated as nuts, bolts and similar articles under Chapter Heading 74.15 rather than as sprinkler irrigation equipment parts under Chapter Heading 84.24. End-use in sprinkler irrigation was not decisive where the goods themselves fell within a specific heading, so classification under 74.15 was upheld. On limitation, the plea based on approved classification lists failed because the Revenue had challenged those lists, and the demand was therefore not time-barred. Case-Laws Central Excise Mon, 28 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94558