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2018 (7) TMI 690 - HC - Central ExciseClassification of goods - Pipes and Couplings - Parts of A.C. or not - exemption notification No.6/2006 dated 1.3.2006 and circular dated 15.6.2009 - Couplings removed without payment of Central Excise Duty alongwith pipes - assessee claims that the pipes and couplings are same product and falls under same head, thus they are not liable to pay duty on the said couplings - case of Revenue is that the Pipes and Couplings falls under different heads at the relevant point of time Held that:- The issue involved in this appeal is covered by the decision of the Apex Court in the case of Bharat Forge and Press Industries (P.) Ltd. [1990 (1) TMI 70 - SUPREME COURT OF INDIA], where it was held that merely because goods after processing become different commercial commodity or have a distinctive name does not change the excise classification if they continue to be goods of same species. Pipe fittings made out of pipes and tubes continue to be pipes and tubes. Therefore, it is not a different article for excise classification but only a smaller article within the same classification provided that there is no change in basic physical property and possible end use. Appeal dismissed - decided against Revenue.
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