https://www.taxtmi.com/caselaws?id=785020 LLDPE pipes supplied in running length and sprinklers used solely in drip irrigation systems were held classifiable with the irrigation system under Chapter 8424, not as general-use plastic pipes under Chapter 3917. Applying Note 2(b) and Note 4 to Section XVI, the components were treated as parts of a functional unit because they were designed and used exclusively for agricultural irrigation. The HSN explanatory note recognising irrigation systems under heading 8424 supported this classification. On that basis, the goods were eligible for exemption under Notification No. 3/2005-CE dated 24.02.2005. en-us Fri, 14 Nov 2025 00:00:00 +0530 Fri, 16 Jan 2026 08:03:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785020 LLDPE pipes supplied in running length and sprinklers used solely in drip irrigation systems were held classifiable with the irrigation system under Chapter 8424, not as general-use plastic pipes under Chapter 3917. Applying Note 2(b) and Note 4 to Section XVI, the components were treated as parts of a functional unit because they were designed and used exclusively for agricultural irrigation. The HSN explanatory note recognising irrigation systems under heading 8424 supported this classification. On that basis, the goods were eligible for exemption under Notification No. 3/2005-CE dated 24.02.2005. Case-Laws Central Excise Fri, 14 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785020