TMI Blog2004 (2) TMI 443X X X X Extracts X X X X X X X X Extracts X X X X ..... 3917.00. The grounds of appeal state that it was admitted by the respondents in their earlier classification declaration effective from 1-3-2000 that HDPE pipes manufactured by them were classifiable under sub-heading 3917.00. It is further stated that the manufacturing process submitted by the party along with the said declaration indicated that the bare HDPE pipes manufactured by them were an intermediate product generated at the first stage of the said process and could not be used as part of Sprinkler Irrigation System (SIS, for short). It is claimed that only the coupled pipe manufactured at the second stage of the process could be used as part of SIS. Another ground raised in this appeal is that the plastic pipes manufactured by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the Supreme Court has affirmed those decisions holding that components of irrigation systems are appropriately classifiable under Heading No. 84.24. 3. We have carefully examined the submissions. We find that, in the earlier case of the present respondents, for the period July 2001 to March 2002, the Tribunal has accepted classification of HDPE pipes under sub-heading 8424.91. All the grounds which have been raised in the present appeal were raised by the appellant-Revenue in that case (Appeal No. E/3064/2003) also. Rejecting all those grounds, we held vide Final Order No. 96/2004/NB(B), dated 18-1-2004 as under :- Learned Commissioner (Appeals) has found that the HDPE pipes manufactured by the respondents were of IS specificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use and classified under Heading 39.17. In Supreme Industries (supra), the dispute was whether certain pipe fittings manufactured by the assessee were classifiable under Heading 39.17 or under Heading 39.25. Neither case involved classification of irrigation equipment-specific plastic pipes or tubes. Both the cases cited by the DR are thus distinguishable from the instant case. On the other hand, in the cases cited by counsel, it was consistently held that plastic pipes manufactured for being used as parts of irrigation equipments/systems, and actually supplied as such parts, were only to be classified under Heading 84.24. The lower appellate authority has rightly followed one of these decisions. Its reliance on para (4) of the Board s circ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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