https://www.taxtmi.com/caselaws?id=96486 LDPE/HDPE pipes manufactured to specific orders and ISI specifications for drip irrigation were treated as components intended to operate only with the irrigation system, so they were classifiable as parts of a drip irrigation system under Heading 84.24 rather than as pipes of general use under Heading 39.17. The analysis applied Section XV and Section XVI notes, together with HSN explanatory notes, to conclude that goods suitable solely or principally for a functional unit are classified with that unit. The distinction from cases involving ordinary plastic pipes was based on differing facts. On that basis, the goods were held eligible for the exemption. en-us Fri, 30 Jul 1999 00:00:00 +0530 Mon, 02 Jan 2012 16:21:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96486 LDPE/HDPE pipes manufactured to specific orders and ISI specifications for drip irrigation were treated as components intended to operate only with the irrigation system, so they were classifiable as parts of a drip irrigation system under Heading 84.24 rather than as pipes of general use under Heading 39.17. The analysis applied Section XV and Section XVI notes, together with HSN explanatory notes, to conclude that goods suitable solely or principally for a functional unit are classified with that unit. The distinction from cases involving ordinary plastic pipes was based on differing facts. On that basis, the goods were held eligible for the exemption. Case-Laws Central Excise Fri, 30 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96486