https://www.taxtmi.com/caselaws?id=102120 Plastic hoses used in agricultural sprayers fall under Heading 3917.00 as tubes, pipes and hoses of plastics when they are hollow products generally used to convey or distribute liquids. Section XVI's exclusion for parts of general use does not extend to plastic tubes and pipes in the asserted manner. Classification should follow the tariff's specific description of the article rather than its end use as a component of agricultural machinery, since end-use classification would produce impractical and inconsistent results. Consequently, classification under Heading 8424.00 as parts of mechanical appliances does not apply, and the related exemption is unavailable. en-us Fri, 03 May 2002 00:00:00 +0530 Mon, 13 Feb 2012 17:12:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102120 Plastic hoses used in agricultural sprayers fall under Heading 3917.00 as tubes, pipes and hoses of plastics when they are hollow products generally used to convey or distribute liquids. Section XVI's exclusion for parts of general use does not extend to plastic tubes and pipes in the asserted manner. Classification should follow the tariff's specific description of the article rather than its end use as a component of agricultural machinery, since end-use classification would produce impractical and inconsistent results. Consequently, classification under Heading 8424.00 as parts of mechanical appliances does not apply, and the related exemption is unavailable. Case-Laws Central Excise Fri, 03 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102120