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PVC/HDPE Pipes and Sprinklers for Irrigation Misclassified Under Chapter 39, Case-Law on Central Excise Confirms.

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....Classification of goods - PVC/ HDPE Pipes, HDPE Sprinkler - these pipes which were manufactured and cleared by them are intended for irrigational purpose in agriculture/ horticulture - the classification of the product under Chapter 39 is not sustainable - AT....

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