TMI Blog2002 (7) TMI 311X X X X Extracts X X X X X X X X Extracts X X X X ..... he Commissioner (Appeals) under the common impugned order. 2. Shri M.P. Singh, learned D.R., submitted that the Respondents manufacture aluminium pipes by extrusion process and extrude pipes of the length of 150-160 feet; that thereafter these pipes are cut to required size and aged in aging furnace; that then the process of enfolding and fitting of coupler undertaken so that these pipes can be used in sprinkler system. The learned D.R. further, submitted that the Revenue s case is that before these processes of enfolding and permanently fitting of coupler by adhesive and riveting on the other end of pipe, the base aluminium pipes or plain pipes are being manufactured which are captively removed for manufacture of specialized aluminium pi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rming to the specifications of Indian Standard 7092 (Part-2) of 1987; that these are cleared along with other boughtout components like screwed couplers, bends, end stops, sprinkler nozzle, etc.; that the pipes as cleared by them are manufactured in a continuous process and cannot be used for general purpose; that in view of Board s Circular No. 380/13/98-CX., dated 17-3-1998 they have classified the same under sub-heading 8424.91 as the pipes are modified for exclusive use with Sprinkler Irrigation Equipments; that decision in Elgi Ultra Appliances Ltd. case is squarely applicable to the facts of the present matter as therein also the dispute was about the classification of pipes - whether under Heading 39.17 or Heading 84.24 of the Centra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , of base metal (Section XV), or similar goods of plastics (Chapter 39) . Note 2 to Section XV defines parts of general use as under : (a) Articles of Heading Nos. 73.07, 73.12, 73.15, 73.17 or 73.18 and similar articles of other base metal; (b) Springs and leaves for springs, of base metal, other than clock or watch springs (Heading No. 91.14); and (c) Articles of Heading Nos. 83.01, 83.02, 83.08, 83.10 and frames and mirrors, of base metal, of Heading No. 83. 06. 5. Tubes and Pipes of iron and steel are classifiable under Headings 73.03. 73.04, 73.05 and 73.06 which are not mentioned in the definition of parts of general use as mentioned in Note 2 to Section XV. As per Explanatory Notes of HSN for Section XV, I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Chapter 84.24 and the said Heading 8424.10 dealing with removable appliances of the kind used in agriculture or horticulture. Therefore, parts thereof are covered by sub-heading 8424.91 . The decision in the case of CCE, Bangalore v. Aerolex Hose Industries, 1995 (79) E.L.T. 301 (T), relied upon by the learned DR is not applicable to the present matters as the decision therein rests on Note 2(d) to Chapter 40 which excluded from the purview of Chapter 40 only Mechanical or electrical appliances or parts thereof of Section XVI (including electrical goods of all kinds), of hard rubber , and the hose assembly in that matter were made out of vulcanized rubber other than hard rubber. In view of this both the appeals filed by Revenue are reje ..... X X X X Extracts X X X X X X X X Extracts X X X X
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