https://www.taxtmi.com/caselaws?id=95729 Goods specifically manufactured for use as integral components of a drip irrigation system were treated as part of a functional unit under Chapter Heading 84.24 rather than as general-purpose plastic pipes under Chapter Heading 39.17. The classification turned on the intended sole use of the pipes and fittings in the irrigation system, with the Tribunal relying on the functional unit principle, the rules for parts of machines, and HSN explanatory notes covering irrigation systems and distribution lines. On that basis, the goods qualified for the exemption notification, and the demand and penalty were held unsustainable. en-us Mon, 04 Sep 2000 00:00:00 +0530 Wed, 14 Dec 2011 15:41:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95729 Goods specifically manufactured for use as integral components of a drip irrigation system were treated as part of a functional unit under Chapter Heading 84.24 rather than as general-purpose plastic pipes under Chapter Heading 39.17. The classification turned on the intended sole use of the pipes and fittings in the irrigation system, with the Tribunal relying on the functional unit principle, the rules for parts of machines, and HSN explanatory notes covering irrigation systems and distribution lines. On that basis, the goods qualified for the exemption notification, and the demand and penalty were held unsustainable. Case-Laws Central Excise Mon, 04 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95729