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

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.... New Delhi Subject: Classification and dutiability of plastic pipes and other plastic items used in the manufacture of Sprinkler Irrigation equipment- regarding.          I am directed to say that a doubt has been raised regarding classification of plastic pipes, pipe fittings and other plastic components of sprinkler irrigation equipment; whether....

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....escription will be preferred to a more general description. since plastic pipes are very specifically described in heading No. 39.17, they may be classified accordingly under heading No. 39.17. this view is also in consonance with the classification guidelines, as laid down in Boards earlier Order No. 42/4/95-CX dated 18th December, 1995. 3. With regard to pipe fittings, they will be cover....