https://www.taxtmi.com/caselaws?id=111551 HDPE quick change couplers, tail pieces, open end caps, bend tees and branch couplers made on job work basis were held to be classifiable under sub-heading 8424.91 as parts of sprinkler irrigation systems. The goods were produced to specific designs, drawings and moulds supplied by the sprinkler system manufacturer, were marked for sprinkler irrigation use, and were shown to be meant solely or principally for that system. Applying Note 2(b) to Section XVI, the Tribunal treated such items as parts suitable solely or principally with a particular machine, not as goods of general use under Heading 39.17. The Revenue produced no material or expert evidence to establish general-purpose use. en-us Thu, 01 Apr 2004 00:00:00 +0530 Tue, 24 Apr 2012 10:22:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111551 HDPE quick change couplers, tail pieces, open end caps, bend tees and branch couplers made on job work basis were held to be classifiable under sub-heading 8424.91 as parts of sprinkler irrigation systems. The goods were produced to specific designs, drawings and moulds supplied by the sprinkler system manufacturer, were marked for sprinkler irrigation use, and were shown to be meant solely or principally for that system. Applying Note 2(b) to Section XVI, the Tribunal treated such items as parts suitable solely or principally with a particular machine, not as goods of general use under Heading 39.17. The Revenue produced no material or expert evidence to establish general-purpose use. Case-Laws Central Excise Thu, 01 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111551