https://www.taxtmi.com/caselaws?id=114967 HDPE pipes and couplers manufactured for use in sprinkler irrigation systems were treated as component parts of irrigation equipment rather than as plastic goods. Earlier classification by the assessee under Heading 39.17 did not prevent reassessment where the goods were more appropriately covered elsewhere in law. The analysis relied on prior decisions holding LDPE/HDPE pipes used in sprinkler systems classifiable under sub-heading 8424.91, including one affirmed by the Supreme Court. On that basis, the goods were placed under sub-heading 8424.91 of the Central Excise Tariff Act, 1985, and not under Heading 39.17. en-us Fri, 11 Feb 2005 00:00:00 +0530 Tue, 22 May 2012 16:10:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114967 HDPE pipes and couplers manufactured for use in sprinkler irrigation systems were treated as component parts of irrigation equipment rather than as plastic goods. Earlier classification by the assessee under Heading 39.17 did not prevent reassessment where the goods were more appropriately covered elsewhere in law. The analysis relied on prior decisions holding LDPE/HDPE pipes used in sprinkler systems classifiable under sub-heading 8424.91, including one affirmed by the Supreme Court. On that basis, the goods were placed under sub-heading 8424.91 of the Central Excise Tariff Act, 1985, and not under Heading 39.17. Case-Laws Central Excise Fri, 11 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114967