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

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....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 they would be classifiable under sub-heading 8424.91, as parts of Sprinkler Irrigation Equipments and be ch....

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....ng 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 covered by the description "parts of general use" and consequently will be classifiable under Chapter-73 (or other metal chapters d....