Classification and dutiability of plastic pipes and other plastic items used in the manufacture of Sprinkler Irrigation equipment

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..... of plastic pipes and other plastic items used in the manufacture of Sprinkler Irrigation equipment- regarding. I am directed to say that a doubt has been raised regarding classification of plastic pipes, pipe fittings and other plastic components of sprinkler irrigation equipment; whether they would be classifiable under sub-heading 8424.91, as parts of Sprinkler Irrigation Equipments and be c .....

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..... ing No. 39.17, they may be classified accordingly under heading No. 39.17. this view is also in consonance with the classification guidelines, as laid down in Boards earlier Order No. 42/4/95-CX dated 18th December, 1995. 3. With regard to pipe fittings, they will be covered by the description "parts of general use" and consequently will be classifiable under Chapter-73 (or other metal chapters .....

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