https://www.taxtmi.com/caselaws?id=102519 Aluminium irrigation pipes made to ISI specifications for sprinkler irrigation were treated as parts of irrigation machinery rather than as base aluminium pipes. Applying Section XV and Section XVI of the Central Excise Tariff Act, the Tribunal held that Note 1(g) excludes parts of general use, while Note 2 requires parts used solely or principally with a particular machine to be classified with that machine. Because the Revenue did not show the pipes were articles of general use, and they were identifiable components of the irrigation system, they fell under sub-heading 8424.91. The assessee's classification was therefore upheld and the Revenue's challenge failed. en-us Thu, 11 Jul 2002 00:00:00 +0530 Wed, 15 Feb 2012 12:01:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102519 Aluminium irrigation pipes made to ISI specifications for sprinkler irrigation were treated as parts of irrigation machinery rather than as base aluminium pipes. Applying Section XV and Section XVI of the Central Excise Tariff Act, the Tribunal held that Note 1(g) excludes parts of general use, while Note 2 requires parts used solely or principally with a particular machine to be classified with that machine. Because the Revenue did not show the pipes were articles of general use, and they were identifiable components of the irrigation system, they fell under sub-heading 8424.91. The assessee's classification was therefore upheld and the Revenue's challenge failed. Case-Laws Central Excise Thu, 11 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102519