2000 (3) TMI 631

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..... DR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The appellants herein purchase duty paid galvanized pipes from the open market and subject the pipes to processes of cutting/drilling/punching/pressing so as to give them the shape of earth pipes and cleared them on payment of duty. According to the assessees, no duty was payable on clearance of galvanized earth pipes as th .....

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..... lding that the GI pipe become an earth pipe which is a different commercial commodity having distinct name, character and use. In view of the Tribunal's decision supra, we hold that the appellants are not entitled to refund, and that they have correctly paid the duty on the clearance of galvanised earth pipes, uphold the impugned order and reject the appeal.
Case laws, Decisions, Judgements, O .....

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