Classification and dutiability of plastic pipes and other plastic items used in the manufacture of Sprinkler Irrigation equipment - Central Excise - 380/13/98

Circular No. 380/13/98-CX. dated 16/3/98 F.No. 93/13/97-CX.3 Government of India Ministry of Finance Department of Revenue Central Board of Excise Customs, New Delhi Subject: Classification and dutiability 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 charged at the applicable rate of duty or they will be classifiable as articles of plastics and assessed to duty, where no exemption is available. 2. The matter has been examined by the Board. Plastic pipes and tubes are found to be used as parts of the sprinkler irrigation equipment. However, these plastic pipes and tubes are not specific to the irrigation equipments alone and can be used for general purposes as well, thereby making them not suitable for use, solely or principally with the irrigation equipments. Rule-3 of the Interpretative Rules states that when goods are prima facie classifiable under two or more headings, the heading which provides the most specific description will be preferred to a more general description. since plastic pipes are very specifically described in heading 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 depending on the composition), as tube or pipe fittings. 4. In respect of other plastic part (including modified pipes with attached couplings, fittings etc.) if it is found that the parts have been modified so as to fit only sprinkler equipments, and have no other use, then use, then such plastic part will be classifiable under heading No. 8424.91, if they are such shape that these can be used only in sprinkler equipments. 5. Receipts of this circular may kindly be acknowledged. Sd/- (Renu K. Jagdev) Under Secretary to the Government of India