PVC Pipes for Irrigation Reclassified Under CETH 8424 9000, Not CETH 39.17.

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....Classification of goods - manufacture of PVC pipes - As the PVC pipes manufactured and cleared by the appellants are evidently shows to be for irrigational purposes in agriculture/horticulture, the classification of the same is correctly done under CETH 8424 9000 and not under CETH 39.17....