TMI Blog2004 (1) TMI 411X X X X Extracts X X X X X X X X Extracts X X X X ..... ko, Member (J)]. - The issue in this case pertains to classification of the HDPE pipes manufactured by the respondents. When the respondents filed a revised classification declaration with the department under Rule 173B (of the Central Excise Rules 1944) claiming classification of their product (HDPE pipes) as a part of Sprinkler Irrigation System under sub-heading 8424.91 (rate of duty Nil ) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cleared by the respondents were goods of general use and hence stood excluded from the purview of Section XVI (which included Chapter 84) by virtue of Note 1(g) to the said Section, XVI of the Schedule to the Central Excise Tariff Act. Ld. SDR relied on para (2) of the Board s Circular No. 380/13/98-CX, dated 16-3-1998 and submitted that, in terms of the said para, the plastic pipes/tubes of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... EPC Irrigation Ltd.v. CC CE [2002 (139) E.L.T. 84 (T) = 2001 (47) RLT 396] (v) CCE v. EPC Irrigation [2002 (142) E.L.T. 630 (T) = 2002 (50) RLT 733] 4. Learned Commissioner (Appeals) has found that the HDPE pipes manufactured by the respondents were of IS specification for sprinkler irrigation system, that the pipes were only supplied as part of such system to State Governments an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The various sizes of HDPE pipes manufactured by the respondents were, undisputedly, of the pressures 2 kg, 2.5 kg and 3.2 kg which were specific for sprinkler irrigation systems as per IS specifications, whereas the standard pressures sold in market for general purposes were 4 kg., 6 kg. and 10 kg. vide para 3(i) of the impugned order. For the reasons stated by us, the goods in question can only b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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