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TMI Blog2017 (12) TMI 87X X X X Extracts X X X X X X X X Extracts X X X X ..... refore it is clear that the tank manufactured by the appellant is not for general use of storage of water. Though the plastic tank is otherwise classifiable under Chapter 3925 but in the present case it is specially designed tank and admittedly used as part of spraying system for agriculture and it merits classification under 8424. - identical issue decided in the case of Elgi Ultra Appliances [1999 (7) TMI 422 - CEGAT, CHENNAI], where it was held that the goods in question are classifiable under heading 8424.00 and entitled to the benefit of Notification No. 46/94. Appeal allowed - decided in favor of appellant. - E/1963, 2171/10 & E/1219/11 - A/91068-91070/2017 - Dated:- 30-11-2017 - Shri Ramesh Nair, Member (Judicial) And Shri Raju, Member (Technical) None for the appellants Shri S.V. Nair, AC (AR) for the respondent ORDER Per: Ramesh Nair The issue involved in the present case is that plastic tanks manufactured by the appellant on job work basis on behalf of M/s. Boraste Agro Implements and Allied Industry is reservoir tanks and similar container is classifiable under 3925 1000 as claimed by the department or as Agriculture Spraying Unit/ Slur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er heading 3925 1000. 4. We have carefully considered the submission made by both sides. 5. We find that the appellant have though manufactured plastic tank which in general classifiable under 3925 1000. However, in the facts of the present case, it is found that the tank manufactured by the appellant is specifically made for one M/s. Boraste Agro Implements and Allied Industry which are involved in the business of agricultural equipment. A tank manufactured by the appellant is having various fitments and it has a specific shape which is used for making spraying unit which has a specific use in the agriculture purpose. As per the photographs referred by the ld. Counsel, on careful perusal of the same, we find that the tank is a specialised attachment and shape and it clearly shows that it is used for spraying the material in the agricultural field. Therefore it is clear that the tank manufactured by the appellant is not for general use of storage of water. On going through the judgment cited by the ld. Counsel we find that most of the judgments are the case of plastic pipe which is otherwise classifiable under chapter 39 but when the same is used with drippers, reducers, elbo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... work (dripper lines incorporating the drippers) constitute irrigation system and the above note also emphasises that such system are classifiable under heading 84.24 as functional units within the meaning of Note 4 to Section XVI. The parts thereof are also brought under this Section and the parts as are referred to above include reservoirs for sprayers, spray nozzles, lances and turbulent sprayer heads, to form the irrigation system as they carry out functions of the ground net work for distribution of water and surface net work. The irrigation system basically is of these pipes and the other items referred to above, which carry out the functions of distribution and dispersing or spraying in terms of the description under Chapter 84.24 and the said sub-heading 8414.10 dealing with removable appliances of the kind used in agriculture or horticulture. Therefore, parts thereof are covered by sub-heading 8424.91. As a result, the appellants claim for the benefit of exemption Notification for the items falling under Heading 84.24 claiming nil rate of duty under Notification No. 56/95 dated 16-3-1995 is justified. 9. The learned DR has relied upon the judgment in the case of Jyo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he working stress, apart from other characteristics. These are not suitable for general use. The System as is manufactured by them is tailor made specific job which is done or manufactured strictly according to design and specification and on Order to Order basis. The Main line Pipe (which is the principal component of the System) is a specially designed H.D.P.E. pipe different widely in character and usability from ordinary Pipes in pressure ratio, size, tensil strength, elongation at break, working stress, length, utility, life period etc. 4. The appellants had also referred to ISI? specification No.IS - 14151 (part-1) : 94 - in respect of their argument as regards difference between an ordinary pipe and a main line pipe for the system. They have contended that main line pipe is never sold in common trade parlance and is never used as an ordinary pipe for common use. 5. We note that in terms of note 2 of section? (XVI) of the Central Excise Tariff Act parts suitable for use solely or principally with a particular kind of machine shall be classifiable under the heading of that particular machine unless included in any of the headings of chapter 84 or chapter 85 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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