TaxTMI 
TaxTMI 
2017 (12) TMI 87
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....riculture Spraying Unit/ Slurry units, blowers classifiable under 8424 9000 as parts of mechanical appliances of kind used in agriculture or horti- culture as claimed by the appellant. 2. Shri M.H. Patil, ld. Counsel appearing on behalf of the appellants submits that though the tank manufactured by the appellant is a plastic tank which is normally classifiable under Chapter 3925 if it is used as reservoir or water storage tank but in the present case the tank in question is admittedly used for agricultural purpose of spraying the pesticides in agriculture, therefore it is part of a spraying unit fitted with pump and blowers and correctly classifiable under chapter heading 8424 9000. He invited our attention to various photographs of the ....
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.... specified. Therefore there was no reason to change the classification. He further submitted that the goods manufactured by the appellant is a plastic tank therefore it is correctly classifiable under chapter heading 3925 1000. 4. We have carefully considered the submission made by both sides. 5. We find that the appellant have though manufactured plastic tank which in general classifiable under 3925 1000. However, in the facts of the present case, it is found that the tank manufactured by the appellant is specifically made for one M/s. Boraste Agro Implements and Allied Industry which are involved in the business of agricultural equipment. A tank manufactured by the appellant is having various fitments and it has a specific shape whi....
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....lines and branch lines which carry the water from the control station to the irrigation zone); and (iii) a surface network (dripper lines incorporating the drippers). Such systems are classified in this heading as functional units within the meaning of Note 4 to Section XVI (see the General Explanatory Note to that Section). This heading also covers: (1) Machines for coating various objects (for example, cups, cartons, boxes) by spraying with paraffin wax or molten wax. (2) Electrostatic painting apparatus consisting of a spray gun connected to a paint container by a flexible tube carrying paint, and also connected to a high-tension generator by an electric cable. The electrostatic field created ....
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....out the functions of distribution and dispersing or spraying in terms of the description under Chapter 84.24 and the said sub-heading 8414.10 dealing with removable appliances of the kind used in agriculture or horticulture. Therefore, parts thereof are covered by sub-heading 8424.91. As a result, the appellants claim for the benefit of exemption Notification for the items falling under Heading 84.24 claiming nil rate of duty under Notification No. 56/95 dated 16-3-1995 is justified. 9. The learned DR has relied upon the judgment in the case of Jyoti Plastics v. CC as reported in 1993 (64) E.L.T. 291 (Tribunal), wherein the item was plastic pipes of general use and were not meant to be used for DIS. The show cause notice itself ind....
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....nlets to the sub-mains and manifolds and of required diameter starting at the downstream end and moving gradually towards the water source. Submains are branched out of the main by means of reducers/reducer pipes/Bends and activated through sprinkler adaptors attached to riser pipes coupled with riser outlet tees. The total equipment is connected with water source by means of pump connectors/male adaptors, the last open end being closed with the plugs. The Mailline Pipes/Lateral Pipes/Sprinkler Pipes/Submain Pipes are specially designed for use solely and exclusively in the manufacture of Sprinkler Irrigation System/Equipment and differ from ordinary pipes in pressure rating, Tensil strength, Elongation at break, the working stress, apart f....
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.... 6. The decision of the Tribunal relied upon by the ld. Advocate is also appropriate inasmuch as it was held in that case that LDPE/HDPE pipes specially designed parts to carry out the functions of distribution or dispersing or spraying of water cannot be treated as general purpose pipes and have to be classified under heading 84.24 as component parts of drip irrigation system. As there is no evidence on record that the pipes are general purpose pipes and not specifically designed as contended by the appellants, we find no merits in the Revenue's stand. Accordingly, following the ratio of the tribunal's decision referred supra we hold that the goods in question are classifiable under heading 8424.00 and entitled to the....