TMI Blog1986 (12) TMI 212X X X X Extracts X X X X X X X X Extracts X X X X ..... nto pipe fittings, such as elbows, bends, reducers etc. by heating process, hammering and pressing in their workshop. These pipe fittings are classified under Item 68 w.e.f. 1-3-1975 by the Central Excise Authorities, and the appellants have been paying duty accordingly. The appellants contend that no new product came into existence and the process resorted to by the appellant would not amount to manufacture. The appellants, therefore, submitted the revised classification list stating that the products were classifiable only under TI 26AA(iv). The Assistant Collector after hearing the party held that the pipe fittings were correctly classifiable under TI 68 and that there was no necessity for re-classification. An appeal was preferred and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TI 68 was not correct. The counsel also placed reliance on the decision in appeal No, 298/81-B1 (Aruna Machine Tools) and appeal No. 1355/86-B1 (Unitech Metals Ltd.) and appeal No. 1933/82-B1 (Jay Steels, New Delhi). 3. Shri H.L. Verma, S.D.R. argued that the question of classification of such type of articles was considered by the Tribunal in the case of M/s Indian Hume Pipe Co. Ltd., Bombay (Order No. 78/85-B1) and the same would govern the issue. In view of the specific Ruling on Pipe fittings, the S.D.R. submitted that the appeal has no merits. 4. The short point for consideration in the appeal is whether the pipe fittings as in this case elbows, bends, reducers etc., would be liable to duty under TI 68. It is a common case that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase the Tribunal held that the contentions of the department could not be accepted. That judgment has relevancy only in respect of the items involved therein. Similarly, in Unitech Metals Ltd., the Tribunal had to consider the question of Zeds, Purlines, Sleeves etc., and it was held that they are nothing but iron and steel products namely, strips which have been cooled to form into various profiles to suit various applications. The decision of the Bombay High Court in the case of Indian Hume Pipes Co. Ltd., was a case of demand of duty for the fittings even at the pipe stage. So that decision will not apply to the present facts. Further we notice that the grievance there was (i) that the petitioners did not have proper opportunity of showi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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