https://www.taxtmi.com/caselaws?id=94558 Tariff classification of connector tubes, coupling nuts and fountain nozzle assemblies turns on their function and essential character, rather than their use in sprinkler irrigation equipment. Where the goods are nuts, bolts or similar articles covered by a specific heading, Section Note 2(a) of Section XV supports classification under Chapter Heading 74.15 instead of Heading 84.24 for sprinkler equipment parts. A limitation defence based on approved classification lists does not restrict duty recovery when the Revenue has challenged the correctness of those lists. The resulting classification and demand remain effective against the assessee. 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 and fountain nozzle assemblies turns on their function and essential character, rather than their use in sprinkler irrigation equipment. Where the goods are nuts, bolts or similar articles covered by a specific heading, Section Note 2(a) of Section XV supports classification under Chapter Heading 74.15 instead of Heading 84.24 for sprinkler equipment parts. A limitation defence based on approved classification lists does not restrict duty recovery when the Revenue has challenged the correctness of those lists. The resulting classification and demand remain effective against the assessee. Case-Laws Central Excise Mon, 28 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94558