TMI Blog2004 (4) TMI 416X X X X Extracts X X X X X X X X Extracts X X X X ..... V.K. Agrawal, Member (T)]. These are two appeals arising out of different Order-in-Appeals involving the issue of classification of HDPE pipes, whether under sub-heading 8424.91 of the Schedule to the Central Excise Tariff Act as claimed by M/s. Rungta Irrigation Ltd. or under sub-heading 39.17 as claimed by the Revenue. 2. Shri K.J. Singh, learned Advocate submitted that the issue involv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... PE 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 and were never sold otherwise, and that the assessee had established with the aid of invoices and IS specifications that the pipes were made for sprinkler irrigation system only. These findings of facts have not been challe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 be classified as parts of sprinkler irrigation system under Heading 84.24. In the case of Jyoti Plastic cited by the Departmental Representative, the plastic t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Departmental Representative is also quite appropriate. In the result, we uphold the classification of the goods under SH 8424.91 and reject the department s appeal. 4. Following the ratio of the earlier decision in favour of the assessee, we allow the Appeal No. E/2079/03 NB(C) filed by M/s. Rungta Irrigation Ltd. and reject the Appeal No. E/2565/03-NB(C) filed by the Revenue. - - TaxTMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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