https://www.taxtmi.com/caselaws?id=355483 PVC/HDPE irrigation pipes manufactured to BIS specifications and identified for agricultural or horticultural irrigation use were treated as goods covered by the irrigation exemption entry, not as general plastic tubes and pipes under Chapter 39. The decisive factor was the evidence of intended end use, including indelible embossing and conformity with the specified standards, which showed irrigation character. Separate clearance of the pipes did not defeat the exemption, and the possibility of other uses could not override the demonstrated irrigation purpose. The exemption claim was upheld and the contrary classification and duty demand were rejected. en-us Wed, 03 Jan 2018 00:00:00 +0530 Thu, 15 Feb 2018 09:19:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355483 PVC/HDPE irrigation pipes manufactured to BIS specifications and identified for agricultural or horticultural irrigation use were treated as goods covered by the irrigation exemption entry, not as general plastic tubes and pipes under Chapter 39. The decisive factor was the evidence of intended end use, including indelible embossing and conformity with the specified standards, which showed irrigation character. Separate clearance of the pipes did not defeat the exemption, and the possibility of other uses could not override the demonstrated irrigation purpose. The exemption claim was upheld and the contrary classification and duty demand were rejected. Case-Laws Central Excise Wed, 03 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355483