Classification and dutiability of plastic pipes and other plastic items used in the manufacture of Sprinkler Irrigation equipment

Classification and dutiability of plastic pipes and other plastic items used in the manufacture of Sprinkler Irrigation equipment https://www.taxtmi.com/circulars?id=190 Plastic pipes and tubes that are not solely or principally for sprinkler irrigation are classifiable as articles of plastics under the plastics heading by application of the specificity rule and prior Board guidance. Pipe fittings of general use are classifiable as parts of general use under the appropriate metal or fittings chapters according to composition. Plastic parts modified or shaped exclusively for sprinkler equipment, having no other use, are classifiable as parts of sprinkler irrigation equipment. en-us Mon, 16 Mar 1998 00:00:00 +0530 Mon, 22 Sep 2008 13:47:00 +0530 TaxTMI RSS Generator Classification and dutiability of plastic pipes and other plastic items used in the manufacture of Sprinkler Irrigation equipment https://www.taxtmi.com/circulars?id=190 Plastic pipes and tubes that are not solely or principally for sprinkler irrigation are classifiable as articles of plastics under the plastics heading by application of the specificity rule and prior Board guidance. Pipe fittings of general use are classifiable as parts of general use under the appropriate metal or fittings chapters according to composition. Plastic parts modified or shaped exclusively for sprinkler equipment, having no other use, are classifiable as parts of sprinkler irrigation equipment. Circulars Central Excise Mon, 16 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/circulars?id=190