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2004 (4) TMI 344 - CESTAT, NEW DELHIExtract: .......T. A88. Even in the case of M/s. Rungta Irri-gation Ltd., the Tribunal has upheld, vide Final Order No. A/194/2004-NBC dated 20-2-2004, 2004 (167) E.L.T. 476 (T) the classification of HDPE pipes under sub-heading No. 8424.91). Following the decisions in Elgi Ultra Appliances, Hallmark Industries, and EPC Irrigation. We, therefore, allow the appeal.
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