TMI Blog2001 (8) TMI 193X X X X Extracts X X X X X X X X Extracts X X X X ..... as claimed by the appellant as irrigation system classifiable under heading 84.24 of the tariff, but pipes, tubes or hoses or their fittings under heading 39.17. The order impugned in the other appeal is on the duty payable on such goods. 2. We have heard the Counsels for the appellant in two appeals and the departmental representative at considerable length. 3. The Commissioner holds in his order that while the other parts manufactured by the appellant which he does not specify, but which we are told by its counsel consist of sprinklers of metal, drippers, pipes, couplers, etc., are classifiable as parts of irrigation systems. The pipes themselves are classifiable under heading 39.17. He says "neither the pipes and tubes are connected ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a clearly defined function covered by one of the headings in Chapter 84 or Chapter 85, then the whole falls to be classified in the heading appropriate to that function. "5. For the purpose of these Notes, the expression 'machine' means any machine, machinery, plant, equipment, apparatus or appliance cited in the headings of Chapter 84 or 85." 6. It will be clear from the consideration of these notes that reference to Note (5) to the machine that reference will not apply to a component of the machine. For machine classifiable under Chapter 84 and 85 exception may consist individual component each of which would not be classifiable under that heading. The fact that, as an example under Note (4) irrigation system has been specifically me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore when the Commissioner says "that the pipes and tubes were connected in various components the whole can be termed as a system" no doubt classifiable under heading 84.24, he goes on the footing "integration in the system involves a process of manufacture". His logic would otherwise be unsupported. The pipes in question would remain as pipes and would not change their classification. To that extent therefore that logic cannot be accepted. It will therefore follow that if the pipes in question were manufactured with the intention of being used as component parts of irrigation systems and they are in fact so supplied, along with other components of such an irrigation system, they would be entitled to classification under heading 84.24. If ..... X X X X Extracts X X X X X X X X Extracts X X X X
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