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2018 (2) TMI 904 - AT - Central ExciseClassification of goods - PVC/ HDPE Pipes, HDPE Sprinkler - benefit of N/N. 3/2005 dated 24/02/2005 (S. No.70) - whether classified under chapter 39 or under chapter 84? - Held that: - The appellant could establish that 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 - appeal allowed - decided in favor of appellant.
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