https://www.taxtmi.com/caselaws?id=50788 Pipes and fittings supplied as intended component parts of sprinkler and irrigation systems are classifiable with the system under Heading 84.24, not as separate pipes, tubes or hoses under Heading 39.17. Classification turned on their manufacture and supply as a package for specific irrigation systems, cut to size and assembled on site, and on their actual use solely as parts of those systems. Applying Section XVI Notes 4 and 5, the components contributed directly to the irrigation system's transportation and dispersal function. The exemption attached to Heading 84.24 was therefore available, and the duty demand could not be sustained. en-us Thu, 09 Aug 2001 00:00:00 +0530 Wed, 08 Sep 2010 15:51:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50788 Pipes and fittings supplied as intended component parts of sprinkler and irrigation systems are classifiable with the system under Heading 84.24, not as separate pipes, tubes or hoses under Heading 39.17. Classification turned on their manufacture and supply as a package for specific irrigation systems, cut to size and assembled on site, and on their actual use solely as parts of those systems. Applying Section XVI Notes 4 and 5, the components contributed directly to the irrigation system's transportation and dispersal function. The exemption attached to Heading 84.24 was therefore available, and the duty demand could not be sustained. Case-Laws Central Excise Thu, 09 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50788