Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (11) TMI 300 - AT - Central ExciseClassification of goods - manufacture of PVC pipes - appellants have classified the said PVC pipes under CETH 8424 9000 and availed the exemption contained at Sl.No. 70 of Notification No. 03/2005-CE, dated 24.02.2005 - Department contended that the classification adopted by the appellants is wrong and the pipes are classifiable under CETH 3917 and accordingly are not eligible for the said exemption - Whether classified under CETH 8424 9000 or under CETH 3917? HELD THAT:- There is no allegation by the Department that the said pipes have been sold/utilised for general purposes. It is pertinent to see that Shri Shyam Sundar Dash vide his statement dated 12.10.2010 stated that the product manufactured by them is nothing but a PVC pipe, the same is being used as an integral part of the drip irrigation system being manufactured by their company and hence their company was calling them as parts of Micro/drip irrigation system. As the PVC pipes manufactured and cleared by the appellants are evidently shows to be for irrigational purposes in agriculture/horticulture, the classification of the same is correctly done under CETH 8424 9000 and not under CETH 39.17 as contended by the Department - Appeal allowed - decided in favor of appellant.
|