https://www.taxtmi.com/caselaws?id=110934 HDPE pipes manufactured to sprinkler irrigation system specifications and supplied only as components of that system were classifiable as parts of the irrigation system under sub-heading 8424.91, not as plastic pipes of general use under sub-heading 3917.00. The Tribunal treated the earlier classification decision on the same facts and Revenue grounds as controlling, found the Revenue's cited precedent distinguishable because it concerned articles of general use or different goods, and noted supporting Tribunal rulings affirmed by the Apex Court. The classification under Heading 84.24 was therefore maintained. en-us Fri, 20 Feb 2004 00:00:00 +0530 Thu, 19 Apr 2012 12:34:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110934 HDPE pipes manufactured to sprinkler irrigation system specifications and supplied only as components of that system were classifiable as parts of the irrigation system under sub-heading 8424.91, not as plastic pipes of general use under sub-heading 3917.00. The Tribunal treated the earlier classification decision on the same facts and Revenue grounds as controlling, found the Revenue's cited precedent distinguishable because it concerned articles of general use or different goods, and noted supporting Tribunal rulings affirmed by the Apex Court. The classification under Heading 84.24 was therefore maintained. Case-Laws Central Excise Fri, 20 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110934